Describe and analyze the current practice of csr assurance

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Reference no: EM131306727 , Length: 3200 Words

Assignment Task:

'Given the stakeholder requirement for balanced corporate reporting and the need toensure the completeness and integrity of social and environmental disclosures, it issuggested that corporate social responsibility (hereafter CSR) disclosures be verified. It is argued that CSR assurance may improve report credibility and raise stakeholder confidence in the information provided' (Extracted from Corporate social responsibility assurance:how do South African publicly listedcompanies compareMeditari Accountancy Research Vol. 17 No. 2 2009).

You are required to:

  • Describe and analyze the current practice of CSR assurance worldwide. Some examples of aspects to be discussed could include, but SHOLD NOT limited to: CSR assurance regulations, CSR assurance providers, CSR assurance objective, CSR assurance framework.
  • Analyze and discuss why some firms voluntarily have their CSR reports assured in the context of stakeholder theory, positive accounting theory, legitimize theory, and institutional theory and/or other relevant theories (whichever theory/theories you consider relevant for the analysis).

Your arguments and analysis for the requirement above have to be supported by relevant academic refereed articles (at least 6). You should provide evidence that you have carefully examined the literature, understand it, and have been able to summarize its essential content by integrating these articles into your own arguments and perspective.

Words Limit: 3000 Excluding references. 

Verified Expert

Executive Summary: Corporate Social Responsibility is concept of self corporate regulation. Business not exists in the vacuum. It operates in the society; hence it becomes the duty of the business to ensure that its operation do not harm the society at large. The Corporate Social responsibility can be defined as activities taken by the business organisation to ensure its operation in economically, socially and environmentally sustainable manner. CSR cast obligation on the organisation to work for the benefits of the society. CSR concept highlights the way in which the corporate manages its business in the benefit of society, economy and environment. The report tries to throw light on the CSR frame work worldwide. We have analyzed legal frameworks of different country for the CSR implementation.

Reference no: EM131306727

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