 CSR Policy Development: In developing a Corporate Social Responsibility (CSR) policy, it is important

that the principles of CSR are communicated and understood throughout the organization.

 Integration into Decision-Making: Management’s responsibility includes ensuring that CSR

principles are not only communicated but also integrated into the organization's decision-making

processes at all levels. This ensures that CSR is part of the organizational culture and operational

strategies.

 Board’s Role: While the board has a role in overseeing and ensuring that CSR objectives are

established and risks are managed, the day-to-day responsibility for integrating CSR into business

operations lies with management.

 IIA Guidance: According to IIA guidance, internal auditors should evaluate the design,

implementation, and effectiveness of the organization’s ethics-related objectives, programs, and

activities, which include CSR initiatives (Standard 2110 - Governance).

 Reference:

Effective communication and integration of CSR principles ensure that the organization operates in a

socially responsible manner, aligning its business practices with societal expectations and

contributing to sustainable development.