Open AccessVoluntary Assurance of Sustainability Report and Audit Fees
Author(s) -
Qi Zhao
Publication year - 2017
Publication title -
journal of management and strategy
Language(s) - English
Resource type - Journals
eISSN - 1923-3973
pISSN - 1923-3965
DOI - 10.5430/jms.v8n4p47
Subject(s) - corporate social responsibility , sustainability , audit , business , position (finance) , social responsibility , order (exchange) , competitive advantage , accounting , public relations , marketing , political science , finance , ecology , biology
The 21th century has seen huge changes of corporations. While companies’ business grew rapidly, attention and recognition on corporate social responsibility has gradually been attracted and put on a vital strategy position. It has been proofed to be a crucial way that enterprises share their social responsibility actively in order to enhance their competitive advantage. With more and more enterprises knowing how important social responsibility is for their development, they released a new method which is called sustainability report to show them determine and confidence to take social responsibility.This thesis can be divided into six parts. The first part is about introduction and background. The second part is literature review. The third part is the development of hypotheses. The fourth part is research method and the fifth part is a conclusion. The last part is the reference.