Social Audit Regulation Development, Challenges and Opportunities
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 accountabi
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Mia Mahmudur Rahim Samuel O. Idowu Editors
Social Audit Regulation Development, Challenges and Opportunities
CSR, Sustainability, Ethics & Governance
Series Editors Samuel O. Idowu, London, United Kingdom Rene´ Schmidpeter, Cologne Business School, K€oln, Germany
More information about this series at http://www.springer.com/series/11565
Mia Mahmudur Rahim • Samuel O. Idowu Editors
Social Audit Regulation Development, Challenges and Opportunities
Editors Mia Mahmudur Rahim QUT Business School Queensland University of Technology Brisbane Queensland Australia
Samuel O. Idowu London Guildhall Faculty of Business and Law London Metropolitan University London United Kingdom
ISSN 2196-7075 ISSN 2196-7083 (electronic) CSR, Sustainability, Ethics & Governance ISBN 978-3-319-15837-2 ISBN 978-3-319-15838-9 (eBook) DOI 10.1007/978-3-319-15838-9 Library of Congress Control Number: 2015939894 Springer Cham Heidelberg New York Dordrecht London © Springer International Publishing Switzerland 2015 This work is subject to copyright. All rights are reserved by the Publisher, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilms or in any other physical way, and transmission or information storage and retrieval, electronic adaptation, computer software, or by similar or dissimilar methodology now known or hereafter developed. The use of general descriptive names, registered names, trademarks, service marks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. The publisher, the authors and the editors are safe to assume that the advice and information in this book are believed to be true and accurate at the date of publication. Neither the publisher nor the authors or the editors give a warranty, express or implied, with respect to the material contained herein or for any errors or omissions that may have been made. Printed on acid-free paper Springer International Publishing AG Switzerland is part of Springer Science+Business Media (www.springer.com)
Foreword
Corporate social responsibility is increasingly prevalent in companies globally, and consumers are demanding that businesses become more transparent in their actions. Although often difficult, a systematic approach to progress measurement is extremely valuable for both companies and stakeholders. It is therefore of great importance that current literature focuses on effective tools and strategies for the widespread implementation of social auditing. Social auditing must be used as a way to promote transparency and accountability and not as a marketing mechanism internally controlled by the institution. The purpose of social auditing is not to enhance superficial corporate image. It should include all significant environmental and social data and serve as an evaluation system from which further
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