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The Evolution of Corporate Social Responsibility Assurance- a longitudinal study

Show simple item record Ackers, Barry 2017-06-26T09:41:21Z 2017-06-26T09:41:21Z 2017
dc.identifier.citation Barry Ackers (2017): The Evolution of Corporate Social Responsibility Assurance – A Longitudinal Study, Social and Environmental Accountability Journal, DOI: 10.1080/0969160X.2017.1294097 en
dc.identifier.issn 2156-2245
dc.description Please follow the DOI link at the top of the record to view the full text on the journal's official website
dc.description.abstract Companies today are realising that they no longer only account to their shareholders for their financial performance, but to their broader stakeholders for the non-financial impact of their operations on society, the environment and the economy as well. The provision of independent assurance on these corporate social responsibility (CSR) disclosures is a relatively new mechanism that has been introduced to provide stakeholders with onfidence about the veracity of the underlying CSR disclosures. Recent studies have found that the provision of independent CSR assurance has increased around the world. This longitudinal study covering the eight-year period from 2007 to 2014, undertaken in a South African context, examined the extent to which the largest companies listed on the Johannesburg Stock Exchange (JSE), have had their CSR disclosures independently assured. As such, this is one of the first studies to examine the emerging CSR assurance phenomenon over a protracted period. Although the extent to which companies have provided independent assurance over their CSR disclosures has steadily grown, the study also revealed that the majority still did not. Although the pool of CSR assurance providers has widened to become more inclusive, contrary to the expectation that the dominance of the Big 4 audit firms would gradually be eroded, the study found that the Big 4 audit firms were actually consolidating their position in this area. en
dc.language.iso en en
dc.publisher Routledge en
dc.subject Corporate social responsibility en
dc.subject Corporate social responsibility assurance en
dc.title The Evolution of Corporate Social Responsibility Assurance- a longitudinal study en
dc.type Article en
dc.description.department Auditing en

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