Social Audit Regulation: Development, Challenges And Opportunities (csr, Sustainability, Ethics & Governance)

This book takes the concept of social audit and lifts it beyond the role of functioning largely as a management tool. The book proposes a system in which social audit is regulated so as to provide a mechanism for effectively promoting corporate accountability in society. Taking this as its theme, this book provides both a conceptual explanation of the developmental perspectives of social audit regulation and empirical evidence of the impact of social audit practice from different parts of the world. It is the first book to explore the issues and challenges related to the development of effective social audit regulation. 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