Corporate social responsibility, mining and "audit culture"

Kemp, Deanna, Owen, John R. and van de Graaff, Shashi (2012) Corporate social responsibility, mining and "audit culture". Journal of Cleaner Production, 24 1-10. doi:10.1016/j.jclepro.2011.11.002


Author Kemp, Deanna
Owen, John R.
van de Graaff, Shashi
Title Corporate social responsibility, mining and "audit culture"
Journal name Journal of Cleaner Production   Check publisher's open access policy
ISSN 0959-6526
Publication date 2012-03
Year available 2011
Sub-type Article (original research)
DOI 10.1016/j.jclepro.2011.11.002
Volume 24
Start page 1
End page 10
Total pages 10
Place of publication Amsterdam, Netherlands
Publisher Elsevier
Collection year 2012
Language eng
Abstract This article engages internal organizational aspects of ‘accountability’ for corporate social responsibility (CSR) in mining by challenging the current ‘audit culture’. Audits offer a tool through which to shape and regulate corporate social performance (CSP). Where audits have limited value is in their ability to stimulate internal engagement around social and organizational norms and principles, as the process relies on auditors to generate performance data against pre-selected indicators. Data is then utilized to produce a measure of risk or effectiveness through which to demonstrate compliance. Focusing on the internal organizational aspects of accountability and the processes, mechanisms and methodologies used to establish critical reflection, three alternatives within the current audit regime are presented. These forms of ‘new accounting’ stand in contrast to conventional auditing, as their focus is on building cross-functional connections and collaborative internal relationships that are based on dialogue and mutual exchange about the problems and possibilities of CSR implementation.
Keyword Audit
Accountability
Corporate social responsibility
Social performance
Q-Index Code C1
Q-Index Status Confirmed Code
Institutional Status UQ
Additional Notes Available online 15 November 2011

Document type: Journal Article
Sub-type: Article (original research)
Collections: Centre for Social Responsibility in Mining Publications
Official 2012 Collection
 
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