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Cohen, Jeffrey R.; Simnett, Roger
Auditing : a journal of practice and theory, 02/2015, Letnik: 34, Številka: 1Journal Article
SUMMARY This paper describes the current environment for assurance services for corporate social responsibility (CSR) performance. It then discusses opportunities for research, and highlights areas that are evolving as significant research opportunities and areas of significance that have been under-researched in the past. Finally, the paper reviews the five papers in the forum and highlights how multiple methodologies may be appropriate to examine different aspects of assuring CSR reporting from both internal and external assurance perspectives.
