Corporate Social Responsibility Reporting:Standardization Challenges and Assurance Services

During the past two decades, Corporate social responsibility reporting has devoted a significant part of accounting research. The Corporate social responsibility reporting standards and providing assurance services as a new subject in relation to these reports are critical issues for specialists and researchers in this area. In this article, we have studied the mentioned subjects by using previous studies and library research method.The results show that with regards to the diverse stakeholders and the different reasons, which may request for different information, it would be difficult to persuade them to formulate and use a standard CSR standard. In association with assuring services by service providers, it should be noted that the competitive nature of the market is expected to provide incentives for the development and delivery of services in an economically viable way. Although this type of market is at the beginning of the way, it can be a rich area for future research.