企业社会责任报告第三方鉴证标准的研究

摘要

企业社会责任运动在全球范围内风起云涌,企业社会责任报告的迅速增加推动了企业社会责任报告第三方鉴证业务的发展。而目前我国企业对外披露的社会责任报告及其提供的第三方鉴证缺乏统一的标准。在介绍了国际上比较广泛采用的三种鉴证标准——G3指南、AA 1000和ISAE 3000的基础上,提出对构建我国企业社会责任报告第三方鉴证标准的相关建议。%Corporate social responsibility movement is surging worldwide,and corporate social responsibility reports are rapidly increasing,which promote the development of corporate social responsibility report on assurance engagements.However,corporate social responsibility reports in China and its third-party assurance are lack of uniform standards.Based on the three international assurance standards——G3 Guide,AA 1000 and ISAE 3000,author puts forward the proposals for building the third-party assurance standards of corporate social responsibility report in China.