Open Access Honors Program Thesis
How do auditors evaluate sustainability data? As noted, assurance requires comparing data to a set of agreed-upon standards. Auditors provide reasonable assurance for financial information because they can evaluate a company's information based on its adherence to GAAP. Although reporting and auditing standards have not been agreed upon and set for CSR information, auditors are still providing assurance. They use standards developed by nongovernmental organizations discussed below and can determine the amount of assurance provided, either reasonable or limited. Two additional questions arise from this situation: what standards are commonly used to evaluate CSR reports and does a company's industry or geographic location predispose it to acquiring assurance for CSR reporting? Analysis of these additional points will contribute to the understanding of how the CSR assurance process has transformed.
Year of Submission
Department of Accounting
University Honors Designation
A thesis submitted in partial fulfillment of the requirements for the designation University Honors
1 PDF file (55 pages)
©2012 Kristen Granzow
Granzow, Kristen, "The Development and Utilization of Corporate Social Responsibility Reporting" (2012). Honors Program Theses. 887.