Format guideline for internal control reports, compilation guideline for social responsibility reports launched recently
To regulate the compilation and examination of the self-evaluation reports on internal control and the reports on the fulfillment of social responsibilities in annual reports by listed companies' directorates, the Listed Company Department of the Shanghai Stock Exchange (SSE), after researching with some listed companies, has formulated the format guideline for internal control reports, the compilation guideline for social responsibility reports as well as the working paper for listed companies' directors to examine the internal control reports and the social responsibility reports. Recently, the SSE has already issued the above guidelines and examination working paper to the listed companies in the form of memorandum on annual report.
Enterprises may disclose the basic elements of internal control based on actual conditions
In the "Notice of Doing a Better Job for Disclosing 2008 Annual Reports", the SSE has prescribed that the 259 SSE-listed companies which are in the SSE Corporate Governance Sector or issue foreign capital stocks listed abroad and the financial companies should disclose the directorates' self-evaluation reports of the internal control and the reports on the fulfillment of social responsibilities together with the annual reports of 2008; other qualified listed companies are encouraged to do so.本文来自辣-文~论-文·网原文请找腾讯QQ324'9114
In line with the above regulation, the memorandum requires that the listed companies to disclose the internal control reports shall compile the reports according to the format guidance; the listed companies to disclose the social responsibility reports shall compile the reports according to the compilation guidance. For a company to disclose the internal control report and the social responsibility report, its directorate shall make resolutions respectively.asp在线订餐系统网站设计
According to the memorandum, any listed company to disclose the internal control report or the social responsibility report shall submit the corresponding examination working paper to all directors upon the issuance of the notice on the directorate's meeting to examine the annual report at the latest. The directors shall fill in the working paper on their own, which specifies the essential contents to which the directors shall pay attention before the examination as the ground for the examination. The listed companies shall provide convenience for the directors to fill in the working paper and keep the working paper as part of the directorate's meeting minutes according to the regulations. Besides, the listed companies are encouraged to engage auditing institutions for verification and evaluation of their internal control, and to disclose the opinions of the auditing institutions.
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