ROLE FOR AUDITING IN CORPORATE SOCIAL RESPONSIBILITY AND CORPORATE GOVERNANCE: UNDER NEW CORPORATE VIEW

Download This Article

Abstract

Auditing plays a key role in Corporate Social Responsibility (CSR) and corporate governance. Auditing is essential to corporations and society because it is a medium to build a good relationship between corporations and stakeholders. However, a role for auditing in CSR and corporate governance has not been adequately discussed under new corporate view. This paper clarifies the relationship between CSR, corporate governance and auditing, and reexamines a role for auditing in CSR and corporate governance through the discussion of the relationship between corporations and society as recently brought up concerning CSR. This is necessary in order to think the view of how corporations and auditing should be toward rebuilding public trust.

Keywords: Corporate Social Responsibility (CSR), Corporate Governance, Auditing, Fiduciary duties

How to cite this paper: Kurihama, R. (2007). Role for auditing in corporate social responsibility and corporate governance: under new corporate view. Corporate Ownership & Control, 5(1), 109-119. https://doi.org/10.22495/cocv5i1p9