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Assurance of the Leading UK Food Retailers Corporate Social Responsibility / Sustainability Reports

机译:英国主要食品零售商的企业社会责任/可持续发展报告的保证

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摘要

This paper is to offer an exploratory assessment of the employment of assurance in the Corporate Social Responsibility (CSR)/Sustainability reports published by the UK's top ten food retailers.udThe findings reveal considerable variation in the nature and the scope of the assurance processes undertaken, at best the accent is on limited assurance and some concerns are expressed about the independence of the assessment process. The paper concludes that these concerns can be seen to reduce the reliability and credibility of the assurance process.
机译:本文旨在对英国十大食品零售商发布的企业社会责任(CSR)/可持续发展报告中的保证雇用问题进行探索性评估。 ud研究结果表明,所采取的保证过程的性质和范围存在很大差异。最好的重点是有限的保证,并对评估过程的独立性表示担忧。本文的结论是,可以将这些担忧视为降低保证过程的可靠性和可信度。

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