企业社会责任审计国内外研究述评

A Literature Review of Corporate Social Responsibility Audit at Home and Abroad

摘要: 随着公众对企业社会责任问题的日益关注，对企业社会责任审计的相关研究也如雨后春笋般不断涌现，企业社会责任审计活动也愈加得到理论界和实务界的重视。本文通过对企业社会责任报告鉴证和企业社会责任审计的相关研究文献梳理发现：当前学者们在其研究中对企业社会责任审计的理解有一定的分歧，一种理解认为企业社会责任审计实质上是更趋向于对企业社会责任报告的鉴证，另一种理解将企业社会责任审计释义为评价企业生产经营行为对社会产生的主要影响和是否履行社会责任的过程。而本文认为应综合两方的看法，既要兼顾社会责任报告的真实完整，还要看重企业社会责任履行的效率与效果，才能把握好其真正的内涵。然后，在对已有文献进行综述、了解当前研究现状的基础上，对企业社会责任审计未来的研究方向进行展望。

Abstract: With the increasing public attention to the corporate social responsibility, the relevant research on corporate social responsibility audit has been increasing meantime, in addition, the corporate social responsibility audit activities have been paid more and more attention by the theoretical and practical circles. By combing the relevant research literature on corporate social responsibility report authentication and corporate social responsibility audit, this paper finds that scholars have some differences in their understanding of corporate social responsibility audit. One holds that corporate social responsibility audit is actually more inclined to the authentication of corporate social responsibility report, another interprets corporate social responsibility audit as the way to evaluate the main impact of enterprise production and whether to fulfill social responsibility. This paper points that we should integrate the views of the two sides, not only give consideration to the authenticity and integrity of the social responsibility report, but also pay attention to the efficiency and effect of the performance of corporate social responsibility, so as to grasp its real connotation. Then, on the basis of summarizing the existing literature and understanding the current research status, this paper looks forward to the future research direction of corporate social responsibility audit.