摘要
企业社会责任报告应获得与财务报告同等的地位和分量,但要想达到这一目的并获得投资者的信任,必须对其进行独立审验。为此,一些国家的会计组织和国际非营利组织均着手制订了企业社会责任报告的具体审验标准,其中应用最为广泛的是由"国际审计与鉴证准则委员会"发布的ISAE3000和由"社会和伦理责任协会"发布的AA1000审验标准。这两大标准既相互独立、各有侧重,又相互联系、互为补充,也为我国企业社会责任报告的第三方审验提供了有益启示。
Corporate social responsibility （CSR） report should attain the same level of recognition as financial report. However, in order to achieve this purpose and gain the investors＇ confidence, the CSR report must be independently assured. Thus some national accounting organizations and international non-profit organizations both have taken actions to set up assurance standards. Among those standards, the most widely used standards are ISAE3000 issued by International Auditing and Assurance Standards Board and AA1000 Assurance Standards issued by Institute of Social and Ethical Accountability. These two assurance standards are not only independent with individual focuses, but also interrelated and complementary to each other. Furthermore, these assurance standards provide a positive reference for independent assurance of Chinese CSR reports.
出处
《证券市场导报》
CSSCI
北大核心
2009年第12期60-65,共6页
Securities Market Herald
基金
国家自然科学基金课题"基于循环经济理念的社会责任会计休系创新研究"(项目批准号:7082110)
中南财经政法大学博士生科研创新项目"企业社会责任报告研究(项目批准号:2008BGL09)
