Corporate Social Responsibility Assurance: Theory, Regulations and Practice in China

Yuyu Zhang () and Lin Liao ()
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Yuyu Zhang: Queensland University of Technology
Lin Liao: Southwestern University of Finance and Economics

A chapter in Social Audit Regulation, 2015, pp 131-154 from Springer

Abstract: Abstract This chapter aims to provide a comprehensive understanding of the theory, regulations and practice of corporate social responsibility (CSR) assurance in China. Built on stakeholder and related theories, it employs a demand-and-supply analytical framework to illustrate the development and current status of China’s CSR assurance market. It finds that government agencies, stock exchanges, accounting standard setters and industrial associations have collectively shaped the current regulatory framework on CSR reporting and assurance in China. Regarding demand, differences in the social and legal environments across such a large country influence the regional development of CSR assurance. Industries under intensive CSR regulations and/or social reporting pressure—for example, the finance, aviation and mining industries—more actively achieve CSR report assurance. Regarding supply, the CSR assurance market in China is shared by accounting firms and professional certification bodies. Different assurance standards adopted by the two streams of assurance providers have different foci, potentially leading to different assurance coverage and emphases.

Keywords: Corporate Social Responsibility; Stakeholder Theory; Global Reporting Initiative; Corporate Social Responsibility Report; Corporate Social Responsibility Performance (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:spr:csrchp:978-3-319-15838-9_7

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DOI: 10.1007/978-3-319-15838-9_7

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