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Accounting
A Study on the interpretation of an article entitled

“Current Developments and Trends in Social and Environmental Auditing, Reporting and Attestation: A Review and Comment”

SUBMITTED TO:

Dr.Dilip Kumar Sen

Professor, School of Business

Independent University, Bangladesh (IUB)

In Partial Fulfilment of the Requirements of EMBA Course-513E Management Accounting

By

Mohammed Shamsuddin

Student ID: 1110805

Summer Semester, 2012,

Management Accounting, EMBA

INDEPENDENT UNIVERSITY,BANGLADESH

July 26, 2012

Dr.Dilip kumar Sen

Professor

School of Business

Independent University, Bangladesh

Subject: Letter of transmittal

Sir,

It is great pleasure to submit a report on “Current Developments and trends in Social and Environmental Auditing, Reporting and Attestation: A Review and Comment" as the fulfilment of the partial requirement of EMBA program.

I sincerely hope that you will enjoy reading this report as much as I enjoyed it writing. If you need any further clarification interpreting my analysis please feel free to ask.

Sincerely

Mohammed Shamsuddin ID#1110805

Executive summary

The pressures to believe the social and environmental impact of business operations have been growing gradually over the past four decades. Engaging in social accountability activities and disclosure has emerged as a vital dimension of corporate voluntary exercise. The notion of corporate social responsibility (CSR) is nowadays related to issues such as environmental defence, health and safety at work, relations with local communities and relations with consumers. It may be defined as “a concept whereby companies decide

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