Guide on Corporate Social Responsibility (CSR) Audit

Description

Guide on Corporate Social Responsibility (CSR) Audit is an authoritative manual that demystifies the CSR auditing process for corporations, auditors, and social sector professionals. It provides a structured understanding of how CSR activities can be systematically evaluated for effectiveness, compliance, and impact.

The book explains the need for CSR audit as a governance and accountability mechanism that ensures transparency in CSR spending and outcome measurement. It covers essential components such as CSR policy evaluation, financial audit, social impact analysis, risk management, and reporting frameworks aligned with Section 135 of the Companies Act, 2013.

Through illustrative examples and step-by-step methodologies, it equips readers with the tools to conduct effective CSR audits — verifying the authenticity of projects, financial propriety, and alignment with legal and ethical standards.

This guide also explores the growing role of independent auditors, third-party verifiers, and social impact measurement experts in strengthening CSR credibility. Designed for CSR heads, auditors, NGO partners, and policymakers, the book serves as a practical and policy-aligned reference for ensuring that CSR truly benefits communities while enhancing corporate integrity and reputation.