Social Compliance Accounting, Auditing and Reporting
Muhammad Azizul Islam
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Muhammad Azizul Islam: Queensland University of Technology
Chapter Chapter 3 in Social Compliance Accounting, 2015, pp 19-26 from Springer
Abstract:
Abstract This chapter introduces social compliance accounting, auditing and reporting. Social compliance accounting refers to measuring, understanding and reporting an organisation’s social compliance performance. Social compliance auditing is an effective way for organisations to fulfil their social and ethical obligations. Social compliance reporting is a subset of social compliance accounting and auditing which deals with the disclosure of information by an organisation about social compliance performance. The chapter provides some important practical insights about corporate social compliance which have never been considered within the academic literature.
Keywords: Business Social Compliance Initiative (BSCI); Lindex; Management Control Purposes; Fair Labor Association (FLA); Social Functioning Problems (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:spr:csrchp:978-3-319-09997-2_3
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DOI: 10.1007/978-3-319-09997-2_3
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