Corporate Social Responsibility Audit

ENSURING COMPLIANCE WITH SOCIAL STANDARDS WITH CSR AUDITS

Corporate social responsibility audits (CSR audits) are carried out to check compliance with social standards and values in the interests of sustainable business. Among other things, they serve to ensure standards with regard to employee health and safety.

Synonyms or terms used in this context include CSR testing, CSR assessment, sustainability analysis, auditing, supply chain audit, or supplier audit.

With regard to supplier qualification, CSR audits are also taking on an increasingly important role within the supply chain audit. This involves checking whether and to what extent the supplier is complying with supply chain laws with regard to human rights compliance.

Topics typically examined in CSR audits are:

• Legal requirements for the management and supervision of listed companies.
• Internationally and nationally recognized standards of good and responsible corporate governance
• Definition and description of principles for exercising social responsibility
• Human rights
• Working conditions
• Fair operating and business practices
• Environment
• Guiding principles for consumer protection in terms of consumer rights and consumer interests
• Involvement of the regional environment (corporate citizenship)
• Anti-corruption
• Science and technology
• Competition
• Taxation
• Guidelines for the preparation of sustainability reports for the purpose of comparability