La funzione social internal auditing: il ruolo del CSR manager

Over the last few years internal auditing has considerably widened its scope of interest, supplementing the historical auditing function with social internal auditing, that is to say verification of a company’s adoption of a socially responsible attitude.

This function has led to the emergence of a managerial figure, the CSR manager, who also performs the role of social internal auditor.

The aim of this paper is to identify how the CSR manager, also in his/her capacity as social internal auditor, contributes to the development and consolidation of a socially responsible business culture.

To this end we decided to carry out an empirical survey by administering a questionnaire to CSR managers belonging to CSR Manager Network Italia.

This research paper will be of interest not only to the scientific community, but also to business leaders and middle management, particularly to those directly engaged in CSR projects.