Corporate responsibility reports assurance trends and the role of management accountants

Subramaniam, Nava, Hodge, Kristy and Ratnatunga, Janek 2006, Corporate responsibility reports assurance trends and the role of management accountants, Journal of applied management accounting research, vol. 4, no. 2, Summer, pp. 1-9.

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Title Corporate responsibility reports assurance trends and the role of management accountants
Alternative title Editorial : Corporate responsibility reports assurance trends and the role of management accountants
Author(s) Subramaniam, Nava
Hodge, Kristy
Ratnatunga, Janek
Journal name Journal of applied management accounting research
Volume number 4
Issue number 2
Season Summer
Start page 1
End page 9
Publisher Institute of Certified Management Accountants
Place of publication Clayton North, Vic.
Publication date 2006
ISSN 1443-9905
1443-9913
Keyword(s) corporate responsibility
corporate reporting
corporate governance
assurance
role of management accountants
Summary Over the past decade, corporate responsibility (CR) has moved from the fringes of the business world to being a significant boardroom agenda. What began largely as an extension of public relations reporting where organisations disclosed basic health and safety monitoring, and environmental impact results has now grown to a wider set of governance practices premised on the philosophy of sustainability.

This paper discusses some of the developing trends in the area of assurance of CR reports, and the emerging challenges faced by the assurance providers and managers alike. The paper also explores the role of management accountants in enhancing CR reporting and its assurance practices.
Language eng
Field of Research 150105 Management Accounting
HERDC Research category C4.1 Letter or note
Persistent URL http://hdl.handle.net/10536/DRO/DU:30018585

Document type: Journal Article
Collection: School of Accounting, Economics and Finance
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