Gaudy, Camille, Godowski, Christophe and Maurice, Jonathan (2022) L’audit RSE à la croisée des chemins. Ce que nous enseigne le vécu quotidien des auditeurs. Revue Française de Gestion, vol. 48 (n° 306). pp. 59-81.

Abstract

CSR auditing at a crossroads. What the auditors’ daily experience teaches us.
We contribute to the growing literature surrounding the issues of CSR assurance from a new perspective, that of auditors’ daily experience. Using an ethnography of two audit firms, we show that a gap exists between the conception that companies have of what CSR is (and should be) on the one hand and that which auditors have on the other, forcing the latter to adopt a utilitarian CSR perspective that is not action-oriented. We therefore suggest a number of measures to practitioners to accelerate the concrete implementation of CSR actions through CSR auditing.