Corporate social responsibility assurance: how do South African publicly listed companies compare?

摘要: As companies begin accounting for the triple bottom line, external corporate social responsibility (CSR) assurance provides stakeholders with that CSR disclosures may be relied upon. In this way, go some way towards avoiding their efforts simply being perceived as greenwash or a public relations exercise. Several organisations currently provide assurance, using different methodologies and standards. Using content analysis, annual and/or reports of top 100 South African publicly listed were investigated in respect compared international trends. Despite slow response, evidence suggests prevalence is growing. It was found despite its developing country status, by favourably counterparts developed countries. Africa UK, audit profession, led “Big 4” firms, dominant provider assurance. demand increases, auditor’s role expected to become increasingly more important, especially Africa, where profession highly regarded. This increased services will require global profession’s paradigm re‐examined include competence contextual auditing.