This paper contributes to the growing literature surrounding the issues of CSR assurance from a new perspective, that of auditors’ daily experience. Using an ethnography of two audit firms, the authors show that a gap exists between the conception that companies have of what CSR is (and should be) on the one hand and that which auditors have on the other, forcing the latter to adopt a utilitarian CSR perspective that is not action-oriented. The paper, therefore, suggest a number of measures to practitioners to accelerate the concrete implementation of CSR actions through CSR auditing.
Authors: Camille Gaudy, Christophe Godowski, and Jonathan Maurice
This paper is published in Revue Française De Gestion
For further information, please access the following link: CSR audit at a crossroads: What the daily experience of listeners teaches us