Rahim, Mia Mahmudur.

Social Audit Regulation : Development, Challenges and Opportunities - Springer International Publishing, 2015. - 1 online resource (342 p.) - eBooks on Demand CSR, Sustainability, Ethics & Governance . - CSR, Sustainability, Ethics & Governance .

""Foreword""; ""Preface""; ""Acknowledgements""; ""Contents""; ""About the Editors""; ""About the Contributors""; ""Social Audit: A Mess or Means in CSR Assessment?""; ""1 Introduction: What Is Social Audit?""; ""2 Importance of Social Audit""; ""3 Development of Social Audit""; ""4 Current Trend of Social Audit""; ""5 Effectiveness of Social Audit""; ""6 Conclusion""; ""References""; ""New Challenges for Internal Audit: Corporate Social Responsibility Aspects""; ""1 Introduction""; ""2 Corporate Social Responsibility: Conceptual Approaches and International Development"" ""3 Role of Internal Audit in Corporate Social Responsibility""""4 Ways to Increase the Contribution of Internal Audit in Corporate Social Responsibility""; ""Conclusions""; ""References""; ""The Development of Integrated Reporting and the Role of the Accounting and Auditing Profession""; ""1 Introduction""; ""2 An Overview of the Development of Integrated Reporting""; ""3 Examining the Accounting ProfessionÂ?s Involvement in Developing Integrated Reporting""; ""4 Results""; ""4.1 Principles-Based Approach and the Guiding Principles""; ""4.1.1 Strategic Focus and Future Orientation"" ""4.1.2 Stakeholder Relationships""""4.1.3 Connectivity of Information""; ""4.1.4 Consistency and Comparability and Other Suggested Principles""; ""4.1.5 Materiality""; ""4.1.6 Conciseness""; ""4.1.7 Reliability and Completeness""; ""4.2 Business Model Reporting""; ""4.3 Multiple Capitals""; ""4.3.1 Reporting Boundary and Control of Capitals""; ""4.3.2 Measurement Issues""; ""4.3.3 Reporting Time Horizon""; ""4.3.4 Terminology, Categorisations and Prescriptiveness of Approach""; ""4.4 Content Elements""; ""4.5 Focus on Providers of Financial Capital as Primary Audience"" ""4.6 Support for IR""""5 Discussion and Conclusion""; ""5.1 The Evolution of IR Through a Regulatory Theory Lens""; ""5.2 Integrated Thinking and Building the Capacity of the Profession""; ""Conclusion""; ""Appendix""; ""References""; ""Submissions Examined and Analysed""; ""United States Accounting Firms Respond to COSO Advice on Social Audit, Sustainability Risk and Financial Reporting""; ""1 Introduction""; ""2 Background on COSO and Enterprise Risk Management""; ""2.1 The Triple Bottom Line, ERM and Sustainability""; ""2.1.1 Integrating Sustainability Goals Within the ERM Process"" ""2.1.2 ERM Step One: Internal Environment""""2.1.3 ERM Step Two: Objective Setting""; ""2.1.4 ERM Step Three: Event (Risk) Identification""; ""2.1.5 ERM Step Four: Risk Assessment""; ""2.1.6 ERM Step Five: Risk Response""; ""2.1.7 ERM Step Six: Control Activities""; ""2.1.8 ERM Step Seven: Information and Communication""; ""2.1.9 ERM Step Eight: Monitoring""; ""3 White Paper, Social Audit Practices and Competitive Advantage""; ""4 Accounting Firms Responses to COSO Guidance""; ""4.1 Ernst and Young LLP""; ""4.1.1 Sustainability Survey""; ""4.1.2 Executive Involvement"" ""4.1.3 E and Y Vision 2020 Program""

This book takes the concept of social audit and lifts it beyond the role of functioning largely as a management tool. The book proposes a system in which social audit is regulated so as to provide a mechanism for effectively promoting corporate accountability in society. Taking this as its theme, this book provides both a conceptual explanation of the developmental perspectives of social audit regulation and empirical evidence of the impact of social audit practice from different parts of the world. It is the first book to explore the issues and challenges related to the development of effect

9783319158389 179 (NL),179 (1U)

Environmental economics.
Environmental management.

Electronic books.

HC79.E5 HD62.6