社会要求 会计主体提供的环境责任报告信息对决策者有用，因此，该报告必须进行审计。

The utility of the environmental responsibility reports supplied by the accounting subject to the decision-makers must be examined through auditing.

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企业环境责任报告是为了弥补企业现有报告的不足而产生的诸多企业社会责任报告中的一种。

Enterprises' environmental responsibility report is one of their social responsibility reports that aim to make up the shortcomings of existent enterprises' reports.

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