CSR auditing at a crossroads. What the auditors' daily experience teaches us

L'audit RSE à la croisée des chemins. Ce que nous enseigne le vécu quotidien des auditeurs

Camille Gaudy (), Christophe Godowski () and Jonathan Maurice ()
Additional contact information
Camille Gaudy: TBS Education
Christophe Godowski: IAE Limoges - Ecole universitaire de management [Limoges]
Jonathan Maurice: TSM - Toulouse School of Management Research - UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse - CNRS - Centre National de la Recherche Scientifique - TSM - Toulouse School of Management - UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse

Post-Print from HAL

Abstract: We contribute to the growing literature surrounding the issues of CSR assurance from a new perspective, that of auditors' daily experience. Using an ethnography of two audit firms, we show that a gap exists between the conception that companies have of what CSR is (and should be) on the one hand and that which auditors have on the other, forcing the latter to adopt a utilitarian CSR perspective that is not action-oriented. We therefore suggest a number of measures to practitioners to accelerate the concrete implementation of CSR actions through CSR auditing.

Keywords: CSR assurance; auditors; conception of CSR; daily experience; ethnography; audit RSE; auditeurs; conception de la RSE; vécu; ethnographie (search for similar items in EconPapers)
Date: 2022-10-31
Note: View the original document on HAL open archive server: https://hal.science/hal-03842902v2
References: View references in EconPapers View complete reference list from CitEc
Citations:

Published in Revue Française de Gestion, 2022, 48 (306), pp.59-81. ⟨10.3166/rfg306.59-92⟩

Downloads: (external link)
https://hal.science/hal-03842902v2/document (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03842902

DOI: 10.3166/rfg306.59-92

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().