Abstract

http://ssrn.com/abstract=670144
 
 

References (14)



 
 

Citations (5)



 


 



Corporate Social Responsibility Audit: From Theory to Practice


Risako Morimoto


Independent

John Ash


University of Cambridge - Judge Business School

Christopher Hope


University of Cambridge - Judge Business School

2004

University of Cambridge, Judge Institute of Management Working Paper No. 14/2004

Abstract:     
This research examines the possibility of developing a new corporate social responsibility (CSR) auditing system based on the analysis of current CSR literature and interviews conducted with a number of interested and knowledgeable stakeholders. This work attempts to create a framework for social responsibility auditing compatible with an existing commercially successful environmental audit system. The project is unusual in that it tackles the complex issue of CSR auditing with a scientific approach using Grounded Theory. On the evidence discovered to date in the literature review and the interviews, CSR seems to be perceived by many as the social strand of sustainable development. However, there is far less agreement regarding its measurement. Both the literature review and the interview analysis indicate that developing an applied CSR auditing procedure will be a challenging task. This is principally due to the lack of formal study of this complex subject, which, despite the widespread debate it has engendered, still lacks a single and broadly accepted definition. The concepts developed from the findings of this research, together with the key factors identified in a literature review of CSR, were developed into a prospective CSR audit protocol.

Number of Pages in PDF File: 23

Keywords: audit, business ethics, corporate social responsibility, environmental and social auditing, measurement, stakeholder management, sustainable development, ethical investment

JEL Classification: M10, M14, Q01

working papers series





Download This Paper

Date posted: February 21, 2005  

Suggested Citation

Morimoto, Risako and Ash, John and Hope, Christopher, Corporate Social Responsibility Audit: From Theory to Practice (2004). University of Cambridge, Judge Institute of Management Working Paper No. 14/2004. Available at SSRN: http://ssrn.com/abstract=670144 or http://dx.doi.org/10.2139/ssrn.670144

Contact Information

Risako Morimoto
Independent
No Address Available
John Ash (Contact Author)
University of Cambridge - Judge Business School ( email )
Trumpington Street
Cambridge, CB2 1AG
United Kingdom
Christopher Hope
University of Cambridge - Judge Business School ( email )
Trumpington Street
Cambridge, CB2 1AG
United Kingdom
+44 (0) 1223 338194 (Phone)
+44 (0) 1223 339701 (Fax)
Feedback to SSRN


Paper statistics
Abstract Views: 18,029
Downloads: 5,359
Download Rank: 632
References:  14
Citations:  5

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo7 in 0.297 seconds