Research On Corporate Social Responsibility Audit From The Perspective Of Low Carbon

At present,China is in a critical period of great changes not seen in a century.The battle of pollution prevention and control has transited from our first century to a new century.This kind of pollution threat has invaded all aspects of our production and life“ On the one hand,the emergence of the word "low carbon" shows that our atmospheric environment has "exceeded the carbon standard",people’s production and life and even their health have been affected by carbon pollution,and the problem of environmental pollution can not be ignored;On the other hand,the public’s psychological demands and expectations of economic and social subjects have changed to a certain extent.The public has realized that enterprises should fulfill their corresponding responsibilities to the society,which is the obligation of enterprises and the legitimate demands of the public.At the same time,it also shows that human beings have recognized that "carbon reduction" is urgent,The atmospheric security of the whole earth needs us to actively maintain.Corporate social responsibility audit is one of the most direct means,which can be used to monitor whether the enterprise can bear the responsibility of the enterprise,whether it has well performed its due responsibility,and finally have a reasonable explanation to the stakeholders.Social responsibility audit has occupied a place in the research of audit theory since it was proposed.However,there are still few theories related to social responsibility audit in China.At the same time,the relevant literature specialized in low-carbon perspective is scarce,and no representative system has been formed.So how to carry out the related work of social responsibility audit orderly and efficiently is still a big problem.Moreover,the theory and standard of CSR audit in China are not unified,and the related practice research is also scattered,many problems burst out.Therefore,a scientific and reasonable study of corporate social responsibility audit from the perspective of low-carbon is to contribute to the theory and practice of social responsibility audit in China,which is of great significance and can highlight the research value of this paper.This paper is mainly after combing and expounding the entrusted economic responsibility theory,stakeholder theory,sustainable development theory and cost-benefit theory,constructs the theoretical framework of corporate social responsibility audit from a low-carbon perspective,and then analyzes the implementation of the audit step by step.This paper is divided into different aspects to study the corporate social responsibility audit from the perspective of low-carbon;Combined with China’s national conditions,this paper analyzes the problems and reasons of corporate social responsibility from the perspective of low-carbon.Then take L company as an example to analyze the case,put forward the problems existing in the process of fulfilling the social responsibility from the perspective of low carbon,and give solutions.The research of this paper mainly describes the current performance of social responsibility and the disclosure of the report,and then analyzes the corporate social responsibility audit from the perspective of low-carbon;So it enriches the theoretical research module of the current social responsibility audit,at the same time,it also discusses the theoretical research and case analysis comprehensively,so it has the verification value.Because stakeholders from all walks of life will have more expectations for enterprises to fulfill their social responsibilities,how to promote enterprises to enhance their social responsibility values in terms of carbon reduction and emission reduction,and at the same time promote more enterprises to actively undertake social responsibilities,has become the first problem to be considered and dealt with in this paper.Therefore,I hope that this study can provide valuable reference for corporate social responsibility audit from the perspective of low-carbon,and ultimately achieve the overall improvement of corporate social responsibility audit from the perspective of low-carbon.