Introduction
The International Auditing and Assurance Standards Board (IAASB) defines assurance as the engagement “in which a practitioner aims to obtain sufficient appropriate evidence in order to express a conclusion designed to enhance the degree of confidence of the intended users other than the responsible party about the subject matter information (that is, the outcome of the measurement or evaluation of an underlying subject matter against criteria)” (IAASB 2015, p. 13).
Corporate social responsibility (CSR) assurance in particular refers to assurance engagements where providers express a conclusion to intended users about the information provided in corporate social responsibility reports against chosen criteria. CSR assurance is also referred to as social and environmental assurance, social and environmental auditing, corporate responsibility (CR) assurance,...
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Zhang, Y. (2017). Corporate Social Responsibility Assurance. In: Poff, D., Michalos, A. (eds) Encyclopedia of Business and Professional Ethics. Springer, Cham. https://doi.org/10.1007/978-3-319-23514-1_214-1
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DOI: https://doi.org/10.1007/978-3-319-23514-1_214-1
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