Towards Third-Party Audit of Corporate Social Responsibility Report: A Survey in China
Authors
X.H. Meng, Y.L. Zhu, X.Y. Xu, C.Y. Zhao
Corresponding Author
X.H. Meng
Available Online November 2016.
- DOI
- 10.2991/iceep-16.2016.36How to use a DOI?
- Keywords
- Third-party; Audit; Corporate social responsibility; Manufacturing listed company
- Abstract
In order to show their corporate social responsibility (CSR), Chinese enterprises start to publish CSR reports, however, the majority of these reports lack third-party audit and therefore are unable to be assured reliability. Using a sample of all Chinese manufacturing listed companies in the Stock ''A'' markets at Shanghai and Shenzhen Stock Exchange from 2010 to 2014, we investigate the status quo of listed companies' third-party audit of CSR reports (e.g., quantitative proportion, characteristics of distribution, audit institution and declarative pattern), reveal deficiencies and then provide suggestions to promote the development of third-party audit of Chinese CSR report.
- Copyright
- © 2016, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - X.H. Meng AU - Y.L. Zhu AU - X.Y. Xu AU - C.Y. Zhao PY - 2016/11 DA - 2016/11 TI - Towards Third-Party Audit of Corporate Social Responsibility Report: A Survey in China BT - Proceedings of the 2016 5th International Conference on Energy and Environmental Protection (ICEEP 2016) PB - Atlantis Press SP - 211 EP - 216 SN - 2352-5401 UR - https://doi.org/10.2991/iceep-16.2016.36 DO - 10.2991/iceep-16.2016.36 ID - Meng2016/11 ER -