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| Author: | Morimoto, R. Ash, J. Hope, C. |
| Title: | Corporate social responsibility audit: from theory to practice |
| Journal: | Journal of Business Ethics
2006 : JAN II, VOL. 63:2, p. 315-325 |
| Index terms: | auditing corporate responsibility sustainable development |
| Language: | eng |
| Abstract: | This paper investigates 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. It is shown that CSR seems to be perceived by many as the social strand for sustainable development. However, there is far less agreement regarding its measurement. |
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