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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 effective social audit regulation.
List of contents
Social Audit - A Mess or Means in CSR Assessment.- New Challenges for Internal Audit - Corporate Social Responsibility Aspects.- The Contribution of the Australian Audit Profession to Social and Environmental Governance.- United States Accounting, Social Audits and Sustainability: Will COSO Help Corporations Make the Connection?.- Social Audit Regulation Within NGOs Sector: Practices of NGOs Operating in Bangladesh and Indonesia.- Social Audit for Raising CSR Performance of Banking Corporations in Bangladesh.- Corporate Social Responsibility Assurance, Theory, Regulations and Practice in China.- Social Audit: A Case Study of Companies listed on ISE BM & Bovespa.- Corporate Climate Change-related Auditing Disclosure Practices: Are Companies Doing Enough?.- Social Audit in the Supply Chains Sector.- AA1000: An Analysis of Accountability and Corporate Social Responsibility in the Contemporary Context.- History and Significance of CSR and Social Audit in Business: A Regulatory Framework.- Defining a Methodology for Social Audit Based on the Social Responsibility Level of Corporations.- Developing a Framework for the Regulation of Social Audit.- Corporate Social Accountability Through Environmental Management: Framework to Facilitate the Role of Accounting .
About the author
Samuel O. Idowu is a senior lecturer in Accounting at the city campus of London Metropolitan Business School, London Metropolitan University where he was course organizer for Accounting Joint degrees and lately the Course Leader/Personal Academic Adviser (PAA) for students taking Accounting Major/Minor and Accounting Joint degrees. He is a fellow member of the Institute of Chartered Secretaries and Administrators, a fellow of the Royal Society of Arts, a Liveryman of the Worshipful Company of Chartered Secretaries & Administrators and a named freeman of the City of London. Samuel Idowu has published about forty articles in both professional and academic journals and contributed chapters in edited books. Samuel has been in academia for 23 years, winning one of the Highly Commended Awards of Emerald Literati Network Awards for Excellence in 2008. He has examined for the following UK professional bodies: the Chartered Institute of Bankers (CIB) and the Chartered Institute of Marketing (CIM) and has marked examination papers for the Association of Chartered Certified Accountants (ACCA).
Summary
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 effective social audit regulation.
