Maroun, W. orcid.org/0000-0001-7448-1220 (2020) A Conceptual Model for Understanding Corporate Social Responsibility Assurance Practice. Journal of Business Ethics, 161 (1). pp. 187-209. ISSN 0167-4544
Abstract
The prior research on different forms of what can be referred to as corporate social responsibility (CSR) reporting is vast. As CSR reporting becomes more commonplace, the theoretical and empirical analysis of this type of reporting has matured and both academics and practitioners have begun to explore the possibility of having CSR disclosures assured. This paper makes an important contribution by synthesising the findings on emerging forms of CSR assurance practice. It summarises the ground covered to date and provides a comprehensive review of the literature on the characterises, use and limitations of CSR assurance services. It develops a conceptual model which distinguishes between determinants of CSR assurance at the national- and firm-level and shows how the nature of assurance services, a company’s reporting infrastructure and current technologies of assurance enable or constrain the benefits of having CSR disclosures assured. Areas for future research, based on identified weaknesses in the current CSR assurance environment, are also identified.
Metadata
Item Type: | Article |
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Authors/Creators: |
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Copyright, Publisher and Additional Information: | This version of the article has been accepted for publication, after peer review (when applicable) and is subject to Springer Nature’s AM terms of use (https://www.springernature.com/gp/open-research/policies/accepted-manuscript-terms), but is not the Version of Record and does not reflect post-acceptance improvements, or any corrections. The Version of Record is available online at: https://doi.org/10.1007/s10551-018-3909-z . |
Keywords: | Assurance, corporate social responsibility, Integrated reporting, Sustainability reporting |
Dates: |
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Institution: | The University of Leeds |
Academic Units: | The University of Leeds > Faculty of Business (Leeds) > Accounting & Finance Division (LUBS) (Leeds) |
Depositing User: | Symplectic Publications |
Date Deposited: | 06 Feb 2024 15:41 |
Last Modified: | 06 Feb 2024 15:41 |
Published Version: | https://link.springer.com/article/10.1007/s10551-0... |
Status: | Published |
Publisher: | Springer |
Identification Number: | 10.1007/s10551-018-3909-z |
Open Archives Initiative ID (OAI ID): | oai:eprints.whiterose.ac.uk:208778 |