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企业社会责任运动在全球范围内风起云涌,企业社会责任报告的迅速增加推动了企业社会责任报告第三方鉴证业务的发展。本文将在企业社会责任报告及第三方鉴证的相关概念进行简单阐述的基础上,对我国未来怎样开展企业社会责任报告及第三方鉴证业务提出相关建议。
The corporate social responsibility movement surged across the globe. The rapid increase of corporate social responsibility reports promoted the development of third-party assurance business in corporate social responsibility reports. Based on a simple exposition of related concepts of CSR report and third-party verification, this article will put forward some suggestions on how to carry out CSR report and third-party verification service in the future.