基于三重底线理论的企业社会责任审计体系构建OACSTPCD

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.