Current trends in Corporate Social Responsibility reporting

What is it about?

The purpose of this paper is to identify and synthesize the current academic literature on emerging trends to increase CSR reporting credibility.

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Why is it important?

This paper identifies four relatively unexplored trends to improve CSR credibility: CSR assurance, integrated reporting, CSR reporting standards, and CSR regulation. Regulatory agencies, boards of directors, customers, suppliers, and investors are increasingly using CSR information for decision making; therefore the credibility of the information is important.