“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