企业社会责任
业务
质量保证
会计
公共关系
知识管理
工程管理
政治学
过程管理
工程类
营销
计算机科学
服务(商务)
作者
Jeffrey R. Cohen,Roger Simnett
出处
期刊:Auditing-a Journal of Practice & Theory
[American Accounting Association]
日期:2014-07-01
卷期号:34 (1): 59-74
被引量:166
摘要
SUMMARY This paper describes the current environment for assurance services for corporate social responsibility (CSR) performance. It then discusses opportunities for research, and highlights areas that are evolving as significant research opportunities and areas of significance that have been under-researched in the past. Finally, the paper reviews the five papers in the forum and highlights how multiple methodologies may be appropriate to examine different aspects of assuring CSR reporting from both internal and external assurance perspectives.
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