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CSR and Assurance Services: A Research Agenda
journal contribution
posted on 2015-01-01, 00:00 authored by Jeffrey R Cohen, Roger SimnettRoger SimnettSUMMARY
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.
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.
History
Journal
Auditing: a Journal of Practice and TheoryVolume
34Issue
1Pagination
59 - 74Publisher
American Accounting AssociationLocation
Washington, D.C.Publisher DOI
ISSN
0278-0380eISSN
1558-7991Language
EnglishPublication classification
C1.1 Refereed article in a scholarly journal; C Journal articleUsage metrics
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