Social Audit Regulation: Development, Challenges and Opportunities

Front Matter....Pages i-xxi
Social Audit: A Mess or Means in CSR Assessment?....Pages 1-13
New Challenges for Internal Audit: Corporate Social Responsibility Aspects....Pages 15-31
The Development of Integrated Reporting and the Role of the Accounting and Auditing Profession....Pages 33-57
United States Accounting Firms Respond to COSO Advice on Social Audit, Sustainability Risk and Financial Reporting....Pages 59-77
Social Audit Regulation Within the NGO Sector: Practices of NGOs Operating in Bangladesh and Indonesia....Pages 79-105
Social Audit for Raising CSR Performance of Banking Corporations in Bangladesh....Pages 107-130
Corporate Social Responsibility Assurance: Theory, Regulations and Practice in China....Pages 131-154
Social Audit: Case Study of Sustainable Enterprise Index-ISE Companies....Pages 155-167
Corporate Climate Change-Related Auditing and Disclosure Practices: Are Companies Doing Enough?....Pages 169-185
Social Audit in the Supply Chains Sector....Pages 187-199
AA1000: An Analysis of Accountability and Corporate Social Responsibility in the Contemporary Context....Pages 201-215
History and Significance of CSR and Social Audit in Business: Setting a Regulatory Framework....Pages 217-256
Defining a Methodology for Social Audit Based on the Social Responsibility Level of Corporations....Pages 257-279
Social Audit Failure: Legal Liability of External Auditors....Pages 281-299
Fostering the Adoption of Environmental Management with the Help of Accounting: An Integrated Framework....Pages 301-324
Back Matter....Pages 325-331