Anmerkungen:
In: Auditing: A Journal of Practice & Theory
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments July 8, 2014 erstellt
Beschreibung:
This paper describes the current environment for assurance services for corporate social responsibility (CSR) performance. It then discusses opportunities for research, including highlighting areas that are evolving as significant research opportunities and areas of significance that have been under-researched in the past. Finally, the paper reviews the five papers in the forum and highlights how multiple methodologies may be appropriate to examine different aspects of assuring CSR reporting from both internal and external assurance perspectives