随着我国企业社会责任报告数量的大幅增加,社会责任报告存在的质量问题也逐渐暴露,社会责任审计应运而生。本文首先分析了《可持续发展报告指南》G 4版的先进性与创新性,然后结合我国企业社会责任审计的现状,提出如何运用《可持续发展报告指南》G 4版指导我国企业社会责任审计。 With the substantial increase in the number of corporate social responsibility reports in our country, the quality problems in the social responsibility reports have gradually been exposed, and the social responsibility audit has emerged. This paper first analyzes the advancedness and innovation of the G4 version of the Guidebook for Sustainability Reporting, and then proposes how to use the G4 version of Guide to Sustainable Development Reporting to guide the auditing of China’s corporate social responsibility in light of the current status of China’s corporate social responsibility auditing .