A Conceptual Model for Understanding Corporate Social Responsibility Assurance Practice

Warren Maroun ()
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Warren Maroun: University of the Witwatersrand

Journal of Business Ethics, 2020, vol. 161, issue 1, No 13, 187-209

Abstract: Abstract The prior research on different forms of what can be referred to as corporate social responsibility (CSR) reporting is vast. As CSR reporting becomes more commonplace, the theoretical and empirical analysis of this type of reporting has matured and both academics and practitioners have begun to explore the possibility of having CSR disclosures assured. This paper makes an important contribution by synthesising the findings on emerging forms of CSR assurance practice. It summarises the ground covered to date and provides a comprehensive review of the literature on the characterises, use and limitations of CSR assurance services. It develops a conceptual model which distinguishes between determinants of CSR assurance at the national- and firm-level and shows how the nature of assurance services, a company’s reporting infrastructure and current technologies of assurance enable or constrain the benefits of having CSR disclosures assured. Areas for future research, based on identified weaknesses in the current CSR assurance environment, are also identified.

Keywords: Assurance; corporate social responsibility; Integrated reporting; Sustainability reporting (search for similar items in EconPapers)
Date: 2020
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Citations: View citations in EconPapers (21)

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DOI: 10.1007/s10551-018-3909-z

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