Author(s)

Wei Zhang

Accounting Department, Hunan University of Finance and Economics, Changsha, China.

A perfect social responsibility (SR) internal control system is the basis for a company to sustain its long-term development. An integrated framework of SR internal control could be built in three divisions: one is the five key elements of internal control, the other is the major context of SR according to ISO26000: 2010 and “Internal Control Supporting Guidelines”, and another is the performing levels which can be categorized as the strategic management level and the operation activities level. A detail analysis of this integrated SR internal control framework was made and suggestions for improving the current SR performing effect were provided.

Social Responsibility, Internal Control, Framework, Suggestions

Zhang, W. (2015) A Theoretical Framework of Social Responsibility-Internal Control in Chinese Companies. American Journal of Industrial and Business Management, 5, 577-580. doi: 10.4236/ajibm.2015.59057.