Page 1 of 338 CHARACTERI STI CS OF CORPORATE SOCI AL RESPONSI BI LI TY ASSURANCE PRACTI CES by Barry Ackers Submitted in accordance with the requirements for the degree of Doctor of Commerce in the subject Auditing at the University of South Africa Promoter: Professor B van Heerden Co-promoter: Professor NS Eccles June 2014 I declare that “ Characteristics of corporate social responsibility assurance practices” is my own work and that all the sources that I have used or quoted have been indicated and acknowledged by means of complete references. I further declare that I have not previously submitted this work, or part of it, for examination at Unisa for another qualification or at any other higher education institution. --------------------------------- Barry Ackers Open Rubric