Mandatory corporate social responsibility assurance practices: The case of King III in South Africa

B Ackers, NS Eccles - Accounting, Auditing & Accountability Journal, 2015 - emerald.com
Purpose–Despite its voluntary nature, the Johannesburg stock exchange (JSE) requires all
listed companies to apply the King III principles, including providing independent CSR …

Stakeholders' interest in sustainability assurance process: An examination of assurance statements reported by Australian companies

MK Bepari, AT Mollik - Managerial Auditing Journal, 2016 - emerald.com
Purpose This paper aims to critically analyse the content of the assurance statements of
corporate sustainability reports to examine the degree to which assurance statements …

Who provides corporate social responsibility (CSR) assurance and what are the implications of the various assurance practices?

B Ackers - Journal of Economic and Financial Sciences, 2015 - journals.co.za
Independent assurance improves the credibility of corporate social responsibility (CSR)
disclosures by providing stakeholders with confidence about the veracity of CSR disclosures …

An exploration of internal audit's corporate social responsibility role–insights from South Africa

B Ackers - Social Responsibility Journal, 2016 - emerald.com
Purpose In South Africa, King III requires companies to have their corporate social
responsibility (CSR) disclosures independently assured. Within this context, the purpose of …

[PDF][PDF] Corporate social responsibility reporting: what boards of directors need to know

B Ackers - Corporate Board: Role, Duties and Composition, 2014 - virtusinterpress.org
To avoid future generations being burdened with the residual consequences of
unsustainable corporate practices, corporate social responsibility (CSR) programmes are …

Mandatory corporate social responsibility assurance practices

NS Eccles - Accounting, Auditing & Accountability Journal, 2015 - ingentaconnect.com
Purpose â–“Despite its voluntary nature, the Johannesburg stock exchange (JSE) requires
all listed companies to apply the King III principles, including providing independent CSR …

[PDF][PDF] CHARACTERI STI CS OF CORPORATE SOCI AL RESPONSI BI LI TY ASSURANCE PRACTI CES

B Ackers - 2014 - academia.edu
As stakeholders start holding companies accountable for the non-financial impacts of their
operations, it is increasingly recognised that the parties to whom companies are …

[PDF][PDF] Paper title: Corporate Social Responsibility Assurance–the impact of King III

B Ackers - academia.edu
Today, society is increasingly expecting company operations not undermine the ability of
future generations to meet their own needs. Companies are accordingly expected to account …