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企业社会责任报告的迅速增加推动了企业社会责任报告鉴证业务的发展。与国际上由注册会计师主导企业社会责任报告鉴证业务的状况相反,目前我国注册会计师在这一业务领域中的市场份额较低。本文通过对国内外企业社会责任报告鉴证情况的比较分析,建议我国注册会计师关注企业社会责任报告鉴证业务,有针对性地争取市场,并向企业社会责任的相关领域拓展业务。
The rapid increase of corporate social responsibility report promoted the development of corporate social responsibility report assurance business. Contrary to the status of forensic business led by certified public accountants in the world, the current market share of certified public accountants in this business field is relatively low. Based on the comparative analysis of the verification of CSR reports both at home and abroad, this paper suggests that CPAs in our country should pay attention to the verification of CSR reports, seek the market in a targeted way, and expand their businesses in the relevant fields of corporate social responsibility.