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CSR auditing at a crossroads. What the auditors' daily experience teaches us
[L'audit RSE à la croisée des chemins. Ce que nous enseigne le vécu quotidien des auditeurs]

Author

Listed:
  • Camille Gaudy

    (TBS Education)

  • Christophe Godowski

    (IAE Limoges - Ecole universitaire de management [Limoges])

  • Jonathan Maurice

    (TSM - Toulouse School of Management Research - UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse - CNRS - Centre National de la Recherche Scientifique - TSM - Toulouse School of Management - UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse)

Abstract

We contribute 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, we 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. We therefore suggest a number of measures to practitioners to accelerate the concrete implementation of CSR actions through CSR auditing.

Suggested Citation

  • Camille Gaudy & Christophe Godowski & Jonathan Maurice, 2022. "CSR auditing at a crossroads. What the auditors' daily experience teaches us [L'audit RSE à la croisée des chemins. Ce que nous enseigne le vécu quotidien des auditeurs]," Post-Print hal-03842902, HAL.
    • Handle: RePEc:hal:journl:hal-03842902
    DOI: 10.3166/rfg306.59-92
    Note: View the original document on HAL open archive server: https://hal.science/hal-03842902v2
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    References listed on IDEAS

    as
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