Darus, Faizah; Sawani, Yussri; Mohamed Zain, Mustaffa; … - In: Managerial Auditing Journal 29 (2014) 3, pp. 253-267
Purpose – This study explores the factors that impede the growth of the voluntary adoption of independent corporate social responsibilities assurance (CSRA) practices among manufacturing companies in Malaysia. Despite the argument that independent CSRA appraisals would improve the credibility...