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

Zhang, Yuyu & Liao, Lin (2015) Corporate Social Responsibility Assurance: Theory, Regulations and Practice in China. In Rahim, Mia Mahmudur & Idowu, Samuel O. (Eds.) Social Audit Regulation: Development, Challenges and Opportunities. Springer International Publishing, Switzerland, pp. 131-154.

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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.

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ID Code: 89270
Item Type: Book Chapter
DOI: 10.1007/978-3-319-15838-9_7
ISBN: 9783319158372
ISSN: 2196-7075
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Copyright Owner: Copyright 2015 Springer International Publishing Switzerland
Deposited On: 20 Oct 2015 00:04
Last Modified: 14 Jan 2016 03:47

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