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The Auditor's Guide to Corporate Social Responsibility: Enhancing Ethical Practices
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Author(s): Shujah ur Rahman (University of Education, Lahore, Pakistan), Nyla Saleem (School of Humanities and Social Sciences, Pakistan), Yasir Habib (Institute of Energy Policy and Research, Malaysia)and Saba Sattar (Government Technical Training Institute for Women, Pakistan)
Copyright: 2025
Pages: 10
Source title:
Corporate Risk Mitigation Through Socially Responsible Governance
Source Author(s)/Editor(s): Rana Yassir Hussain (University of Education, Lahore, Pakistan), Sikandar Ali Qalati (School of Business, Liaocheng University, Shandong, China)and Haroon Hussain (Malik Firoz Khan Noon Business School, University of Sargodha, Pakistan)
DOI: 10.4018/979-8-3693-5733-0.ch005
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Abstract
Auditors are essential in guiding companies toward responsible and sustainable business practices. Their expertise in assessing and verifying CSR initiatives is crucial for ensuring that organizations meet the expectations of stakeholders, comply with regulatory standards, and contribute positively to society and the environment. As CSR continues to gain prominence in corporate strategy, the role of auditors will remain integral to fostering ethical business practices and driving meaningful change. To ensure accountability and transparency, auditors must verify that CSR disclosures are accurate and comply with frameworks set by organizations such as the Global Reporting Initiative (GRI) and the Sustainability Accounting Standards Board (SASB). The importance of technology and innovation in the auditing process cannot be overstated. Auditors can boost stakeholders' trust and confidence in the company's ethical and sustainable operations by employing advance technology to ensure the quality of CSR reports.
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