国外企业社会责任报告鉴证研究述评

Literature Review of Overseas Studies on Corporate Social Responsibility Assurance

近十年来国外学术界在企业社会责任报告鉴证作用、动因及合法化机制等方面有代表性的研究发现:(1)社会责任报告鉴证存在"专业把持"和"管理者把持"的现象;(2)法律制度、文化环境和行业特征等因素会影响企业对鉴证和鉴证者的选择;(3)获得合法性是社会责任报告鉴证得以发展和被广泛接受的关键。通过对已有研究的回顾,总结了企业社会责任报告鉴证研究的特点,指出了存在的不足,并对今后的研究提出了建议。

The overseas academic studies on the role,determinants and legitimating mechanism of corporate social responsibility assurance find that（1） professional and managerial capture does exist in the assurance,（2） the choice of the assurance and assurance provider is influenced by the legal mechanism,cultural environment,and industry characteristics,and（3） to gain its legitimacy is the key to the development and widespread acceptance of the report assurance.Based on the literature review,the paper summarizes the characteristics and limitations on researches of corporate social responsibility assurance,and proposes suggestions for future research.