A content analysis of social assurance statements in China
FITME), 2010 International Conference(2010)
摘要
This paper undertakes a detailed examination of content in a sample of 101 social assurance statements in China from 2006 to 2010, by using an evaluative framework developed from the main international guidances as AccountAbility, FEE, and GRI on social assurance practice. The results indicate the fact that Social assurance practice is evolving in China but still at its early stage, and it appears that the social assurance in China has done little to improve the completeness and creditability of social reports. These result in the incomparability of assurance information and limit the usefulness of assurance statements.
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关键词
corporate social responsibility,social assurance,social sciences,content analysis,gri,china,fee,creditability,social assurance statement,auditing,main international guidances,company reports,social assurance statements,social reports,accountability,accuracy
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