食品企业社会责任报告:功能、体系及其第三方审验

Social Responsibility Report of the Food Enterprises:System,Function and Its Third Party Certification

企业社会责任报告是食品企业对外展示其社会责任履行的方式之一,有助于保护利益相关者的合法权益,促进食品生产经营活动规范化,为食品安全治理提供参考。食品企业社会责任报告应当披露基本信息、食品安全核心信息、其他利益相关者的重要信息以及补充信息,采取独立编制的非会计基础形式。注册会计师事务所可以承担食品企业社会责任报告的第三方审验主体,采取访谈法、抽样测试法、文件审阅法、现场调查、分析性复核等方法,通过准备、实施、报告等程序,完成对报告的第三方审验。

Enterprises social responsibility report is a way for food enterprises to disclose their social responsibilities.It helps to protect the legitimate rights and interests of stakeholders,promote the standardization of food production and business activities,and provide a reference for food safety governance.Social responsibility report of the food enterprises shall disclosure of basic information,food safety information and other core stakeholders of the important information and supplementary information,no accounting based form take independent preparation.CPA firms can take food enterprises social responsibility report of the third party certification body,take interviews,sampling test method,document review method,field investigation,analytical review and other methods,through the preparation,implementation,reporting procedures,the completion of the report of the third party certification.