摘要
企业社会责任报告、ESG报告和可持续发展报告方兴未艾,正在同步加速我国社会责任信息披露和审计的进程。不久的将来,我国企业社会责任审计需求将激增,亟待构建企业社会责任审计体系,为企业社会责任审计实践提供指导。企业社会责任审计从现有资源和经济发展、社会发展及环境发展之间的平衡点出发,将在推动我国经济平稳健康发展中发挥重要作用。在梳理现有国内外专家学者对企业社会责任审计的研究基础上,结合我国实际情况,分析我国企业社会责任审计基础理论研究和实践发展现状。基于三重底线发展理念,从审计理念、法律法规、审计方法、评价指标以及人力资源5个层面,构建企业社会责任审计体系,旨在降低我国企业社会责任审计风险,提高企业社会责任审计工作质量。
Social expectations require companies to align their behaviors with the overall social values and performance expectations.The development of Corporate Social Responsibility(CSR)reports,ESG reports,and Sustainable Development reports is thriving,accelerating the process of social responsibility information disclosure and auditing in China.Corporate social responsibility auditing originates from the requirements of sustainable socio-economic development and the preservation of overall societal interests.With the in-depth development of corporate social responsibility,information diffusion is also speeding up.Disclosure of favorable social responsibility information has brought economic benefits to enterprises,but its authenticity and reliability are not guaranteed.The demand for auditing corporate social responsibility reports is increasing from corporate shareholders and investors to the broader society,environmentalists,and other internal and external stakeholders.It is demanded that companies should not only cease the selective disclosure of information that is solely advantageous to themselves but also refrain from maintaining silence on negative information.The expectation is to utilize audits to disseminate accurate and unbiased information to the public.In the future,China’s CSR audit demand will surge,and it is urgent to build a CSR audit system to provide guidance for CSR audit practice.CSR auditing,based on the balance between existing resources and development of economy,society,and environment,will play an important role in promoting the steady and healthy development of Chinese economy.By combing the existing research literature of domestic and foreign experts and scholars on CSR audit,and analyzing the current situation of basic theoretical research and practical development of CSR audit in China,we have found that there is an increasing emphasis on corporate social responsibility reports in China at present.More and more companies are choosing to disclose social responsibility reports separately,rather than including them in the annual financial reports.However,the development of corporate social responsibility audits is progressing slowly.The practice development of CSR auditing in China has the realistic dilemma of backward CSR auditing concept,imperfect auditing legal system,unitary auditing method system,imperfect auditing evaluation index system and shortage of audit talents.The article,based on the“triple bottom line”theory,constructs a corporate social responsibility(CSR)audit system from five aspects:audit philosophy,legal regulations,audit methods,evaluation indicators,and human resources.The article proposes that the development of corporate social responsibility auditing should take action in the following five aspects.Firstly,there is a need to promote the integration of research-oriented auditing into the corporate social responsibility auditing process,aiming to innovate new concepts for corporate social responsibility auditing.Secondly,it is crucial to establish a comprehensive legal and regulatory system for corporate social responsibility auditing to provide a legal basis for the work.Thirdly,it is essential to innovate corporate social responsibility auditing methods,such as incorporating new technologies like big data mining,to enhance the efficiency of the auditing process.Fourthly,there is a requirement to refine the evaluation index system for corporate social responsibility auditing,aiming to make the evaluation results more objective and comprehensive.Lastly,it is important to build a high-quality and specialized auditing talent pool to facilitate the effective implementation of corporate social responsibility auditing.From the perspective of audit,this paper provides theoretical support for accelerating corporate social responsibility and high-quality economic development,theoretical guidance for corporate social responsibility audit,and broadens the scope of audit business of traditional audit.The aim is to reduce the risk of corporate social responsibility audit and improve the quality of corporate social responsibility audit.Compared to previous literature,this article makes the following marginal contributions:(1)Based on the“triple bottom line”theory,the article constructs a corporate social responsibility audit system by organically integrating economic,social,and environmental factors.This ensures that the audit no longer focuses solely on the financial data of the company but also incorporates non-financial aspects into consideration.This comprehensive corporate social responsibility audit helps in forming a more comprehensive and authentic performance evaluation for the enterprise.(2)This article integrates the research-oriented audit philosophy into corporate social responsibility auditing,with a focus on“politics-policy-project-funds.”Through in-depth investigations,comprehensive analysis,and continuous improvement,this approach not only enhances the depth and breadth of the audit but also encourages businesses to fulfill their responsibilities more actively,promoting sustainable development and shared prosperity in society.(3)The paper has established a corporate social responsibility auditing evaluation index system,contributing to the enhancement of the scientific and objective nature of auditing work.It provides auditors with clear standards and methods to comprehensively and systematically assess a company’s performance in fulfilling social responsibilities,thereby driving the company towards sustainable development.
作者
王海兵
张蓉莲
WANG Haibing;ZHANG Ronglian(Accounting Research and Development Center;School of Accounting,Chongqing University of Technology,Chongqing 400054,China)
出处
《重庆理工大学学报（社会科学）》
CAS
2024年第2期74-87,共14页
Journal of Chongqing University of Technology（Social Science）
基金
重庆市教委人文社会科学研究项目研究阐释专项重点项目“国家审计推进乡村全过程人民民主的实现路径研究”(23SKCS058)
重庆市教委人文社会科学重点研究基地项目“政府审计‘两统筹’的实践困境及其长效治理机制研究”(22SKJD112)
重庆市研究生教育高质量发展行动计划资助项目“我国企业社会责任审计的实施困境和治理路径研究”(CYS23723)。
关键词
社会责任
社会责任审计
三重底线理论
经济高质量发展
social responsibility
CSR audit
triple bottom line theory
high quality economic development
