Question

With greater frequency, organizations are issuing corporate social responsibility (CSR) reports that describe how they are engaging in socially responsible activities. Many believe that users will increasingly want assurances from CPAs about the reliability of the information presented by management in these reports. Visit the Web site for the H.J. Heinz Company (www.heinz.com) and locate the Company’s 2011 Corporate Social Responsibility Report.
Read the letter contained in the report from the Bill Johnson, Chairman, President, and
CEO of Heinz, to answer the following:
a. What kinds of assertions are being made by management about its progress towards socially responsible goals?
b. To what extent might users of the report demand more assurance about the information contained in the report?
c. What challenges would CPAs face in providing assurance about information contained in this report?



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  • CreatedDecember 28, 2013
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