Corporate social responsibility, mining and "audit culture"

This article engages internal organizational aspects of 'accountability' for corporate social responsibility (CSR) in mining by challenging the current 'audit culture'. Audits offer a tool through which to shape and regulate corporate social performance (CSP). Where audits have limited value is in their ability to stimulate internal engagement around social and organizational norms and principles, as the process relies on auditors to generate performance data against pre-selected indicators. Data is then utilized to produce a measure of risk or effectiveness through which to demonstrate compliance. Focusing on the internal organizational aspects of accountability and the processes, mechanisms and methodologies used to establish critical reflection, three alternatives within the current audit regime are presented. These forms of 'new accounting' stand in contrast to conventional auditing, as their focus is on building cross-functional connections and collaborative internal relationships that are based on dialogue and mutual exchange about the problems and possibilities of CSR implementation. (C) 2011 Elsevier Ltd. All rights reserved.