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银行业金融机构通过发布社会责任报告向社会披露企业在践行普惠金融、加强环境保护、促进社会和谐等多方面做出的努力,而对社会责任报告实施鉴证是对这种披露可信性的最好保障。本文就我国银行业社会责任报告鉴证的现状、特征进行评述,并与国外银行业社会责任报告鉴证情况进行比较分析,最后对我国社会责任报告鉴证前景提出展望,以期对银行业提供有益参考。
Banking financial institutions publish their social responsibility reports to disclose to the public their efforts in practicing inclusive finance, strengthening environmental protection and promoting social harmony and so on, and the verification of social responsibility reports is a testament to the credibility of such disclosures The best guarantee This article reviews the status quo and characteristics of China’s banking industry’s social responsibility report assurance and compares them with that of foreign banking social responsibility report. Finally, it puts forward the prospect of forensic prospect of China’s social responsibility report, with a view to providing useful reference for the banking industry.