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.

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Identification Number : 10.3166/rfg306.59-92


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.

Item Type: Article
Language: French
Date: September 2022
Refereed: Yes
Subjects: C- GESTION
Divisions: TSM Research (Toulouse)
Site: UT1
Date Deposited: 09 Nov 2022 14:10
Last Modified: 09 Nov 2022 14:21
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