Social Audit: A Mess or Means in CSR Assessment?

Mia M. Rahim () and Victor Vicario
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Mia M. Rahim: Queensland University of Technology
Victor Vicario: Queensland University of Technology

A chapter in Social Audit Regulation, 2015, pp 1-13 from Springer

Abstract: Abstract Social Audits play an important role in the measurement and analysis of a company's social performance. They provide corporations with a tool to plan and manage their social responsibility activities. Similarly, they provide stakeholders with a tool which they could use when monitoring, assessing and analysing concrete and accurate company data. Whilst the topic of social audits has been raised and discussed by a number of scholars, industry representatives and government institutions over the years, such contributions have mostly revolved around the general notion and importance of social audit, rather than addressing the most effective ways to achieve a widespread and reliable adoption of the practice through the implementation of specific legal regulation and other methods. This matter is of significant importance as corporations can exert a considerable amount control over the entire social audit process, allowing them to disclose only information deemed beneficial to their own corporate image instead of releasing all relevant social and environmental data. In order to achieve a truly transparent system promoting corporate accountability, there is an obvious need for social audits to be regulated. One of the purposes of this book is to provide an overview of the development of social audit practices and regulation. It also sets out to explore the issues and challenges which have arisen relating to this matter around the world.

Keywords: Corporate Social Responsibility; Corporate Social Responsibility Report; Corporate Social Responsibility Performance; External Auditor; Social Reporting (search for similar items in EconPapers)
Date: 2015
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DOI: 10.1007/978-3-319-15838-9_1

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