公司社会责任报告外部审验国际标准述评

公司社会责任报告外部审验不仅可以提高社会责任披露信息的可信度,还有助于持续改善公司社会责任绩效。当前,公司社会责任报告审验领域的主要国际标准包括:国际审计与鉴证准则委员会的《历史财务信息审计和审阅之外的其他鉴证业务国际准则》、社会和伦理责任协会的《AA1000审验标准》以及挪威船级社的《企业社会责任报告审验规章》。本文在对上述标准进行简要介绍的基础上,分别从制定背景、侧重方面、标准导向、灵活性和可操作性四个方面进行系统地比较分析,最后提出完善我国社会责任报告外部审验的政策建议。

Introduction and comments on the International Standards of external assurance of corporate social responsibility reports

External assurance of corporate social responsibility report (CSR) not only enhances the credibility of information disclosure of social responsibility,but also helps to continuously improve the performance of corporate social responsibility.Currently,the main international standards for the external assurance of CSR include:International Standard on Assurance Engagements 3000,Assurance Engagements other than Audits or Reviews of Historical Financial Information of the International Auditing and Assurance Standard Board (IAASB),AA1000 Assurance Standards of the Institute of Social and Ethical Accountability and DNV (Det Norske Veritas) Verification Protocol for Sustainability Reporting.Based on a brief introduction of the above standards,the author analyzes these standards from four aspects:Background,Emphasis,Orientation as well as Flexibility and Operability.In the end,the author puts forward several policy suggestions on improving external assurance of CSR in China.