CSR and Assurance Services: A Research Agenda
25 Pages Posted: 9 Jul 2014
Date Written: July 8, 2014
This paper describes the current environment for assurance services for corporate social responsibility (CSR) performance. It then discusses opportunities for research, including highlighting 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.
Keywords: Corporate social responsibility; CSR assurance; assurance services; assurance research
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