Social Audit Regulation: Development, Challenges and Opportunities Edited by Mia Mahmudur Rahim, Samuel O. Idowu

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Social Audit Regulation: Development, Challenges and Opportunities
Edited by Mia Mahmudur Rahim, Samuel O. Idowu
Social Audit Regulation: Development, Challenges and Opportunities

Contents
Social Audit: A Mess or Means in CSR Assessment? . . . . . . . . . . . . . . . 1
Mia M. Rahim and Victor Vicario
New Challenges for Internal Audit: Corporate Social Responsibility
Aspects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
Adriana Tiron-Tudor and Cristina Bota-Avram
The Development of Integrated Reporting and the Role
of the Accounting and Auditing Profession . . . . . . . . . . . . . . . . . . . . . . 33
Dominic S.B. Soh, Philomena Leung, and Shane Leong
United States Accounting Firms Respond to COSO Advice
on Social Audit, Sustainability Risk and Financial Reporting . . . . . . . . 59
Katherine Kinkela
Social Audit Regulation Within the NGO Sector: Practices
of NGOs Operating in Bangladesh and Indonesia . . . . . . . . . . . . . . . . . 79
Vien Chu and Belinda Luke
Social Audit for Raising CSR Performance of Banking Corporations
in Bangladesh . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 107
Md. Tarikul Islam
Corporate Social Responsibility Assurance: Theory, Regulations
and Practice in China . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 131
Yuyu Zhang and Lin Liao
Social Audit: Case Study of Sustainable Enterprise Index-ISE
Companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 155
Dalia Maimon and Cristiana Ramos
Corporate Climate Change-Related Auditing and Disclosure
Practices: Are Companies Doing Enough? . . . . . . . . . . . . . . . . . . . . . . . 169
Shamima Haque
Social Audit in the Supply Chains Sector . . . . . . . . . . . . . . . . . . . . . . . . 187
Samuel O. Idowu
AA1000: An Analysis of Accountability and Corporate Social
Responsibility in the Contemporary Context . . . . . . . . . . . . . . . . . . . . . 201
Priscila Erminia Riscado
History and Significance of CSR and Social Audit in Business:
Setting a Regulatory Framework . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 217
Anjana Hazarika
Defining a Methodology for Social Audit Based on the Social
Responsibility Level of Corporations . . . . . . . . . . . . . . . . . . . . . . . . . . . 257
Adriana Tiron-Tudor, Ioana-Maria Dragu, George Silviu Cordos,
and Tudor Oprisor
Social Audit Failure: Legal Liability of External Auditors . . . . . . . . . . . 281
Larelle Ellie Chapple and Grace Y. Mui
Fostering the Adoption of Environmental Management with
the Help of Accounting: An Integrated Framework . . . . . . . . . . . . . . . . 301
A.D. Nuwan Gunarathne
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 325

Preface
Our world has continued to develop its understanding and practice of corporate social responsibility (CSR) even during the heat of the recent global financial crisis which shook our world to a breaking point and made things almost impossible for all. There are many compelling tools which have been devised and continued to be used to improve corporate activities and performance in the field of CSR. Irresponsible practices and scandalous activities have been exposed through fatal accidents, by research studies and the media in different factories that supply merchandise to retailers worldwide. Problems in the factories of many companies in emerging economies that operate in the supply chain sector have meant that responsible actions were necessary to avert the occurrence and reoccurrences of unimaginable disasters that could ensue in the supply chain sector and those sectors that rely on it for their own operational activities. Responsible social auditing of what goes on in the sector is indeed a welcome corporate action which stakeholders including many nongovernmental organizations (NGOs) and those sectors whose survival depends on the supply chain sector would applaud.

Modern corporate entities which aspire to be perceived by all as socially responsible are embedding different socially responsible activities into their strategies. CSR reports have been issued by corporate entities worldwide for more than two decades. The quality of these reports has continued to improve year in, year out. Many multi-stakeholder organizations have emerged over the course of time to provide needed guidelines and directions and ensure that corporate entities that aspire to make a positive difference in their social, economic, and environmental impacts on our world are aware of what they should do and how they should do them. See, for example, organizations such as the Social Accountability International (SAI), the AccountAbility (AA), the Global Reporting Initiative (GRI), and the Ethical Trading Initiative (ETI), just to mention a few, which have continued to guide corporate entities with usable standards and guidelines. That we are still having serious issues in this sector is beyond belief, but the fact remains that we still have a lot to contend with in regard to this aspect of CSR which is why this book on Social Audit Regulation is now being added to the literature. It is hoped that contributors’ attempts in the different chapters of this book by 26 scholars who work in this area and are based in 11 countries around the globe would improve our readers’ understanding of how corporate entities in different economies globally are faring in the field of social audit and those issues that surround it.


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