{"id":{"repo_id":"royalroads","oai_identifier":"oai:null:10170/571"},"canonical_url":"https://search.dev.ndltd.org/etd/royalroads/oai:null:10170/571","repository":{"repo_id":"royalroads","name":"Royal Roads University","base_url":"https://www.viurrspace.ca/server/oai/request"},"display":{"title":"Perspectives and experiences in auditing environmental management systems, social compliance and corporative social responsibility","abstract":"Auditing has evolved from the basic third party verification of business accounts to broader checks on behalf of stakeholders of the three imperatives of conduct, these being the social, environmental as well as the economic activities of organisations. Auditing is not just about accounting anymore, and may focus on completely different fields such as social and environmental management systems. In this triangulation study, experienced auditors from eight different countries were interviewed and asked to share their perspectives and some experiences from their auditing work. The auditing standards encountered in the interviews covered areas including environmental management systems, corporate social responsibility and social compliance. The interviews revealed that time issues were generally the greatest challenge to most auditors, but that there were also many other issues over and above the issues related to the three imperatives of conduct.","abstract_html":"Auditing has evolved from the basic third party verification of business accounts to broader checks on behalf of stakeholders of the three imperatives of conduct, these being the social, environmental as well as the economic activities of organisations. Auditing is not just about accounting anymore, and may focus on completely different fields such as social and environmental management systems. In this triangulation study, experienced auditors from eight different countries were interviewed and asked to share their perspectives and some experiences from their auditing work. The auditing standards encountered in the interviews covered areas including environmental management systems, corporate social responsibility and social compliance. The interviews revealed that time issues were generally the greatest challenge to most auditors, but that there were also many other issues over and above the issues related to the three imperatives of conduct.","abstract_has_math":false,"creators":["Chan, Irene Po Ching"],"institution":null,"degree_name":null,"degree_level":null,"degree_discipline":null,"degree_department":null,"school":null,"contributors":[],"advisors":["Gale, Robert","Ling, Chris","Noble, Michael-Anne"],"committee_chairs":[],"committee_members":[],"year":2013,"date_issued":"2013-02-19","date_published":"2013-02-19","updated_at":"2026-08-21T22:21:56Z","subjects":["corporate social responsibility assessment","environmental management system audit","management audit challenges","social compliance audit"],"languages":[],"rights":[],"rights_urls":[],"identifier_entries":[]},"links":{"outbound_url":"http://hdl.handle.net/10170/571","outbound_label":"Handle","outbound_source":"dc:identifier.uri"},"source_record":{"url":"https://www.viurrspace.ca/server/oai/request?verb=GetRecord&metadataPrefix=dim&identifier=oai%3Anull%3A10170%2F571","prefix":"dim"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:contributor.advisor","label":"Advisor","values":["Gale, Robert","Ling, Chris","Noble, Michael-Anne"]},{"key":"dc:creator","label":"Author","values":["Chan, Irene Po Ching"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date.accessioned","label":"Dc Date Accessioned","values":["2013-02-19T21:03:55Z"]},{"key":"dc:date.available","label":"Dc Date Available","values":["2013-02-19T21:03:55Z"]},{"key":"dc:date.issued","label":"Date","values":["2013-02-19"]}]},{"id":"subjects_keywords","label":"Subjects and Keywords","entries":[{"key":"dc:subject","label":"Dc Subject","values":["corporate social responsibility assessment","environmental management system audit","management audit challenges","social compliance audit"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier.uri","label":"Identifier URI","values":["http://hdl.handle.net/10170/571"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description.abstract","label":"Abstract","values":["Auditing has evolved from the basic third party verification of business accounts to broader checks on behalf of stakeholders of the three imperatives of conduct, these being the social, environmental as well as the economic activities of organisations. Auditing is not just about accounting anymore, and may focus on completely different fields such as social and environmental management systems. In this triangulation study, experienced auditors from eight different countries were interviewed and asked to share their perspectives and some experiences from their auditing work. The auditing standards encountered in the interviews covered areas including environmental management systems, corporate social responsibility and social compliance. The interviews revealed that time issues were generally the greatest challenge to most auditors, but that there were also many other issues over and above the issues related to the three imperatives of conduct."]},{"key":"dc:title","label":"Title","values":["Perspectives and experiences in auditing environmental management systems, social compliance and corporative social responsibility"]}]}],"canonical_facts":{"dc:contributor.advisor":["Gale, Robert","Ling, Chris","Noble, Michael-Anne"],"dc:creator":["Chan, Irene Po Ching"],"dc:date.accessioned":["2013-02-19T21:03:55Z"],"dc:date.available":["2013-02-19T21:03:55Z"],"dc:date.issued":["2013-02-19"],"dc:description.abstract":["Auditing has evolved from the basic third party verification of business accounts to broader checks on behalf of stakeholders of the three imperatives of conduct, these being the social, environmental as well as the economic activities of organisations. Auditing is not just about accounting anymore, and may focus on completely different fields such as social and environmental management systems. In this triangulation study, experienced auditors from eight different countries were interviewed and asked to share their perspectives and some experiences from their auditing work. The auditing standards encountered in the interviews covered areas including environmental management systems, corporate social responsibility and social compliance. The interviews revealed that time issues were generally the greatest challenge to most auditors, but that there were also many other issues over and above the issues related to the three imperatives of conduct."],"dc:identifier.uri":["http://hdl.handle.net/10170/571"],"dc:subject":["corporate social responsibility assessment","environmental management system audit","management audit challenges","social compliance audit"],"dc:title":["Perspectives and experiences in auditing environmental management systems, social compliance and corporative social responsibility"]},"updated_at":"2026-08-21T22:21:56Z"}