CSR compliance

Work covered by the assignment

We assess the relevant financial inputs, map governance responsibilities and organise project, spending and reporting records within scope. Unspent amounts and implementation arrangements are examined as distinct questions.

1. Reconcile the financial inputs used for the applicability and obligation assessment.
2. Map approved projects, implementation arrangements and governance records.
3. Match spending and project evidence to the reporting schedule.
4. Prepare the agreed reporting pack and track unresolved or unspent-amount questions separately.

Keep budget, commitment, payment and the expenditure treatment under assessment as distinct fields. A single total labelled “CSR spend” can obscure the evidence still needed.

Records that establish the starting position

• Financial statements and applicability workings
• board or committee records
• project proposals
• implementing-entity records
• spend evidence
• previous reports.

Organise records by project and period: purpose, implementing party, decision reference, payments, utilisation evidence and progress information available. Preserve the source of each reported amount and identify where information is supplied by an implementing organisation.

A practical point to resolve

A payment described as a donation in the books does not by itself establish its treatment as CSR expenditure. Keep the project purpose, recipient and evidence together.

For example, a payment made near year end may relate to a project continuing into a later period. The record pack should explain the project status, the evidence received and the questions requiring assessment, rather than assuming the payment date settles every reporting issue.

Boundaries and engagement terms

Project execution, impact assessment and independent certification are included only when expressly agreed.

We confirm the covered event or financial period, deliverables, professional involvement and fees in writing. The enquiry should identify any approaching date and outstanding prior work.

The completion pack can include reconciled workings, project schedules, governance documents and agreed reporting inputs, with a list of missing evidence. The CSR applicability and reporting guide explains the legal context; the assignment scope identifies which preparation, filing and follow-up work is included.