This article offers several contributions to the interdisciplinary project of responsible research and innovation in data science and AI. First, it provides a critical analysis of current efforts to establish practical mechanisms for algorithmic auditing and assessment to identify limitations and gaps with these approaches. Second, it provides a brief introduction to the methodology of argument-based assurance and explores how it is currently being applied in the development of safety cases for autonomous and intelligent systems. Third, it generalises this (...) method to incorporate wider ethical, social, and legal considerations, in turn establishing a novel version of argument-based assurance that we call ‘ethical assurance.’ Ethical assurance is presented as a structured method for unifying the myriad practical mechanisms that have been proposed. It is built on a process-based form of project governance that enlists reflective innovation practices to operationalise normative principles, such as sustainability, accountability, transparency, fairness, and explainability. As a set of interlocutory governance mechanisms that span across the data science and AI lifecycle, ethical assurance supports inclusive and participatory ethical deliberation while also remaining grounded in social and technical realities. Finally, this article sets an agenda for ethical assurance, by detailing current challenges, open questions, and next steps, which serve as a springboard to build an active (and interdisciplinary) research programme as well as contribute to ongoing discussions in policy and governance. (shrink)

Previous assurance-theoretic treatments of testimony have not adequately explained how the transmission of warrant depends specifically on the speaker’s mode of address – making it natural to suspect that the interpersonal element is not epistemic but merely psychological or action-theoretic. I aim to fill that explanatory gap: to specify exactly how a testifier’s assurance can create genuine epistemic warrant. In doing so I explain (a) how the illocutionary norm governing the speech act proscribes not lies but a species (...) of bullshit, in an extension of Harry Frankfurt’s sense, (b) how that norm makes testimony fully second-personal, in Stephen Darwall’s sense, or bipolar, in Michael Thompson’s sense, and (c) how that species of second-personality or bipolarity is more fundamental than the practical species that Darwall and Thompson discuss. One attraction of this new Assurance View of testimony is that it allows us to reconceptualize the natures of normativity and responsibility more generally, viewing the assurance as implicating us in normative relations of recognition, and therefore of justice, that are not yet moralized with reactive attitudes. (shrink)

Business Ethics, the Environment & Responsibility, EarlyView.

What is an assurance? What do we do when we claim to know? Krista Lawlor offers an original account based on the work of J. L. Austin. She addresses challenges to contextualist semantic theories; resolves closure-based skeptical paradoxes; and helps us tread the line between acknowledging our fallibility and skepticism.

Ordinarily, people take themselves to know a lot. I know where I was born, I know that I have two hands, I know that two plus two equals four, and I also think I know a lot of other stuff too. However, the project of trying to provide a philosophically satisfying account of knowledge, one that holds up against skeptical challenges, has proven surprisingly difficult. Either one aims for an account of justification (and knowledge) that is epistemologically demanding, in an (...) effort to offer an account that satisfactorily addresses skepticism, or one aims for an account of justification (and knowledge) that makes sense of our ordinary knowledge claims. However, the history of contemporary epistemology tells us that you cannot have both: the former results in skepticism, the latter in an unsatisfying response to skepticism. -/- What we find, in the array of contemporary attempts to give accounts of knowledge and justification, are numerous views spread across the internalism/externalism spectrum that deal with the dilemma of the previous paragraph in different ways. Most of them are guided by the goal of accommodating our ordinary knowledge claims. This is especially true of externalist accounts, but many internalist accounts are guided by this same goal, though perhaps to a lesser degree. One kind of internalist view stands out for its insistence on providing philosophically satisfying accounts of knowledge and justification, even if doing so has skeptical implications. This is the traditional, old-fashioned, Cartesian-style internalism that was so prominent in the early 20th century and is now a minority position. -/- Unlike competing versions of epistemic internalism, the guiding principle of traditional, Cartesian-style internalism (what I will henceforth call ‘traditional internalism’) is not to accommodate our commonsense views about the rationality of our ordinary beliefs. Instead, traditional internalism emphasizes rationality’s demand for philosophical assurance, on the basis of evidence that can withstand the strongest skeptical challenges, that our ordinary beliefs (perceptual and otherwise) are true. According to the traditional internalist, the philosopher, qua philosopher, ought to begin the epistemological project from the inside, placing a premium on satisfying our philosophical curiosity. -/- Despite the relative unpopularity of traditional internalism the view can be taken to be worthy of attention for a variety of reasons. First, traditional internalism has great historical importance. Significant portions of the history of contemporary epistemology, and to a lesser degree philosophy in the modern era (roughly, Descartes to Kant), are grounded in a number of the intuitions that drive traditional internalism. Second, and perhaps even more importantly, traditional internalism serves as the source of a wide variety of criticisms for other, more prominent, contemporary epistemological views. In a number of debates the views of the traditional internalist are used to play a kind of Devil’s advocate. Finally, some of the ideas that ground traditional internalism have had a bit of resurgence of late.1 To put it simply, traditional internalism refuses to go away. In this introduction, I will do three things. First, I will situate traditional internalism among other competing versions of internalism by highlighting the ways in which traditional internalism differs from them (in particular, evidentialism and conservatism). Second, I will explain more carefully some of the central tenets of traditional internalism and what motivates them. Third, I will highlight some of the difficulties that threaten traditional internalism, and I will explain how the contributions to this volume interact with those difficulties. -/- The goal of this volume is to test again the staying power of traditional internalism, to see if this once historically prominent view deserves another look, to see if traditional internalism is a legitimate contender providing useful criticisms of more prominent views, or, if instead it is time for traditional internalism to be left by the wayside. (shrink)

Assurance of Learning (AoL) is a critical component of AACSB accreditation because students need to demonstrate skills acquired in the programs they enroll in. The purpose of this paper is to describe how a business school developed its ethics assessment program to fulfill the requirement of AoL when seeking AACSB accreditation. Three learning goals were identified based on the literature, assessment rubrics were created based on learning goals, and a Harvard Business Case was used as the assessment tool. The (...) result of the first round of summative assessments showed that almost all students at least met the standard of these three learning goals. To close the loop, an ethics module and a one-hour video were added to a junior-level course. In the second round of summative assessment, we added a marginal level of competency to the rubric. We conclude with a plan for future student learning and assessment. (shrink)

Assurance theories of testimony attempt to explain what is distinctive about testimony as a form of epistemic warrant or justification. The most characteristic assurance theories hold that a distinctive subclass of assertion (acts of “telling”) involves a real commitment given by the speaker to the listener, somewhat like a promise to the effect that what is asserted is true. This chapter sympathetically explains what is attractive about such theories: instead of treating testimony as essentially similar to any other (...) kind of evidence, they instead make testimonial warrant depend on essential features of the speech act of testimony as a social practice. One such feature is “buck-passing,” the phenomenon that when I am challenged to defend a belief I acquired through testimony, I may respond by referring to the source of my testimony (and thereby “passing the buck”) rather than providing direct evidence for the truth of the content of the belief. The chapter concludes by posing a serious challenge to assurance theories, namely that the social practice of assurance insufficiently ensures the truth of beliefs formed on the basis of testimony, and thereby fails a crucial epistemological test as a legitimate source of beliefs. (shrink)

Many journals in the physical sciences require authors to submit assurances of compliance with human subjects and other research ethics standards. These requirements do not cover all disciplines equally, however. In this paper we report on the findings of a survey of perceptions of ethical and managerial problems from journal editors in political science and related disciplines. Our results show that few journals in political science require assurance statements common to journals for other scientific disciplines. We offer some reasons (...) for this as well as some recommendations for implementing ethical assurance safeguards for political science. (shrink)

This article takes as its point of departure the idea that the adoption of managerial principles to ensure the quality of DNA evidence is an accident of history which has changed the ways forensic biology is conducted and forensic biologists think. I begin by defining managerialism and tracking its entry into the contentious world of forensic biology, asking how it is that a focus on efficiency and precise process control is affecting these labs. My analysis unfolds in two parts. I (...) first look at the external inspection routines that assure quality in forensic labs and the degree to which these routines represent ‘‘self” rather than ‘‘peer” assessment. I next look at the internal lab quality assurance routines that facilitate managerial control of technical and scientific workers, noting that QA is a trope flexible enough to govern both the numerically auditable and quasirobotic activities of technicians along with the less tangible more consensus-based human interactions of scientists. Illustrating that ‘‘science” is being pushed aside by management imperatives, I examine the consequences of this new emphasis for both the lab workers and the criminal justice system. (shrink)

Quality assurance in higher education is a hot topic with theincreased number of students graduating from postgraduate programmesoffered by the higher education institutions. This qualitative study aimed tolook at the history and the current status of the quality assurance mechanismsin the Maldives; identify its strengths and weaknesses; and make informedrecommendations. Critical event narrative inquiry was used and data werecollected through interviews and analysis of documents. Content analysis ofdata collected revealed that Maldives was one of the very first countries (...) inthe region to establish such a mechanism and it was very similar to that ofAustralia. The most significant finding was that the body mandated to assurehigher education quality and did not have any power or regulatory authority.Therefore, it is important that the authority be an independent body establishedby an act of parliament with the regulatory power. (shrink)

If the United States were subject to a terrorist nuclear attack, its president would face overwhelming political pressure to respond decisively. A well-prepared response could help both to prevent additional attacks and to bring the perpetrators to justice. An instinctive response could be cataclysmically ineffective, inflicting enormous collateral damage without achieving either deterrence or justice. An international security doctrine of Mutually Assured Support can make the response to such attacks more effective as well as less likely—by requiring preparations that reduce (...) the threat. The doctrine requires all subscribing nations to mobilize fully in support of the attacked nation, in return for a promise of nonretaliation. It provides a vehicle for domestic and international leadership, allowing the president to engage the American people, from a position of strength, around an issue that has had little public discussion. The authors describe its rationale, implications, and implementation. (shrink)

There is a growing realisation that the current upward trend in levels of disclosure of social, ethical and environmental performance by corporations and other organisations is not being accompanied by simultaneous greater levels of public trust. Low levels of confidence in the information communicated in public reporting is probably undermining the impetus for this disclosure. This article suggests that this credibility gap can be narrowed through the use of third party independent assurance. However, this is not an unqualified panacea. (...) Much verification and assurance practice itself has to date been of questionable robustness, reliability and consistency, and has been framed by financial assurance models that are inadequate for the broader, qualitative dimensions of social, ethical and environmental performance. The paper argues that there is need for a universal standard for the provision of assurance of social, ethical and environmental reporting, and indeed for the credibility of the assurance providers themselves. The new AA1000S Assurance Standard, developed by the Institute of Social and Ethical AccountAbility, offers an approach and a tool for addressing these gaps. (shrink)

Sustainability reporting and assurance of sustainability reports have been used by organizations in an attempt to provide accountability to their stakeholders. A better understanding of current practices is important to provide a base for comparative and trend analyses. This paper aims to consolidate and provide information on sustainability reporting, assurance of sustainability reports and types of assurance providers. Another aim of this paper is to provide a descriptive analysis of these practices for a global sample, comparing results (...) with previous studies, and suggesting opportunities for future research. To accomplish these objectives, a literature review was performed, an analysis of the organizations included in the Fortune Global 500 2010 was completed, and results were presented and consolidated by country. These results demonstrate that all organizations analysed provided some type of information in relation to their social or environmental performance in their official website. The percentage of organizations issuing a sustainability report has been increasing in the last few years. However, the percentage of organizations assuring their sustainability report has stagnated. Types of assurance engagements include those performed by accountants and non-accountants, and new practices have emerged, namely the “mixed approach” and the “stakeholder or specialist review”. The analysis also shows that the practices of issuing sustainability reports and having them assured have become a world-wide phenomenon, occurring in developed, and emerging economies around the world. (shrink)

This article contributes to the growing scholarship on the topic of assurance services for sustainability reports. We first synthetically illustrate the main international standards for the implementation of assurance services regarding the subject documents. The second part of our article is an empirical analysis of reports drawn up on the basis of the current Global Reporting Initiative 2006 guidelines, and looks at how effectively these standards have been implemented, analyzing the different typologies of assurance statement.

Population ageing is a fact of all advanced economies. Fewer people are born all the while current members live longer. The support which old people have come to depend on, for example through elderly care and pensions, thus becomes increasingly expensive. This accentuates an assurance problem. Although it has been and still is the case that the young are willing to support the currently old, this support is not unconditional. In return they trust that coming generations will support them (...) one day. Historically pro-old welfare state institutions (e.g., pension systems) have offered individuals this assurance: their claim on future generation to support them has been credible simply by positive economic and demographic development. Economic growth has been a blessing for the cooperation between generations necessary to realise old age support. This paper describes this assurance problem in simple game theoretical terms, argues that it has been neglected in historically prominent justifications of pro-old welfare state institutions, and discusses what can be done to preserve trust in times of population ageing and weak economic growth. (shrink)

Dès 1678, Leibniz, dans plusieurs manuscrits, propose la fondation d’une caisse d’assurance. Il évoque également un fonds de réserve et un mont-de-piété. Selon une approche à la fois théorique et pratique, le philosophe pose et explicite les deux principes fondateurs de l’assurance : précaution et équité. Il recommande par ailleurs la constitution de rentes viagères. Afin de déterminer leur taux, il approfondit la notion d’espérance de vie, elle-même dépendante d’une estimation des probabilités ou risques de décéder. Leibniz conçoit (...) l’ordre de la mortalité comme un processus aléatoire. Il fournit des indications qualitatives et quantitatives sur le risque de décéder pour des grands groupes d’âge, puis entreprend, au moyen d’un modèle simplificateur, de trouver une durée probable de la vie humaine. En présentant le processus d’extinction d’une population comme une combinatoire de risques, ces recherches donnent l’occasion d’établir un dialogue entre le certain et le possible, entre la nécessité et la contingence. (shrink)

I offer a reading of the first clause of T. M. Scanlon's principle of fidelity to assurances. A circularity problem is created by his way of differentiating promises from other assurances which comply with this principle. When the clause is read in the way here proposed, all assurances complying with the principle are promises, and so this problem no longer arises.

Building on a functionalist framework for decision-making in legal translation, a holistic approach to quality is presented in order to respond to the specificities of this field and overcome the shortcomings of general models of translation quality evaluation. The proposed approach connects legal, contextual, macrotextual and microtextual variables for the definition of the translation adequacy strategy, which guides problem-solving and the rest of the translation process. The same parameters remain traceable between the translation brief and the translation product both in (...) pre-delivery revision and in post-delivery assessment. They are the yardstick for identifying predictable evaluative criteria and competence requirements for translators and quality controllers. The implications of the approach on quality assessment and quality management practices are also discussed. Overall, the model illustrates the potential benefits of enhancing predictability and reducing subjectivity on the basis of specific legal translation methodologies. It supports the need for legal translation expertise in quality evaluation and the relevance of Legal Translation Studies to raising standards in professional practice. (shrink)

Breaking a promise is generally taken to involve committing a certain kind of moral wrong, but what (if anything) explains this wrong? According to one influential theory that has been championed most recently by T.M. Scanlon, the wrong involved in breaking a promise is a matter of violating an obligation that one incurs to a promisee in virtue of giving her assurance that one will perform or refrain from performing certain acts. In this paper, we argue that the “ (...) class='Hi'>Assurance View”, as we call it, is susceptible to two kinds of counterexamples. The first show that giving assurance is not sufficient for incurring the kind of obligation of fulfillment that one violates in breaking a promise. The second show that giving assurance is not necessary. Having shown that the Assurance View fails in these ways, we then very briefly sketch the outline of what we take to be a better view—a view that we claim is not only attractive in its own right and that avoids the earlier counterexamples, but that also affords us a deeper explanation of why the Assurance View seems initially plausible, yet nonetheless turns out to be ultimately inadequate. (shrink)

This paper aims to examine the credibility value of sustainability assurance and the type of assurance provider on cost of capital. A large sample of international companies from the period 2007–2014 was used to develop our models of analysis. We find a greater decrease in cost of capital for companies that publish and assure their social and environmental reports. Thus, voluntary sustainability disclosures decrease the cost of capital. However, companies also have the opportunity to reinforce this decrease by (...) providing an assurance statement, so increasing the credibility of corporate social responsibility information. In addition, the decrease in the cost of capital is significantly higher when such assurance is provided by a top-tier accountancy firm instead of by engineering or consultancy firms; this result supports also the reputational capital of accountancy firms. (shrink)

This research focuses on examining the relationship between some attributes of assurance providers and the level of sustainability assurance. By using the propensity to issue negative conclusions in the assurance statement as an indicator of the level of assurance, we examine whether the brand name and industry specialisation of the practitioners have an impact on the assurance opinion issued. Using an international sample of 1233 firm-year observations over the period 2007–2014, the findings document the impact (...) of the brand reputation and industry specialisation of assurance providers on the level of assurance. The probability of detecting material errors and omissions in a sustainability report is higher if it is verified by a Big 4 auditing firm and by an industry expert as an assurance practitioner. The greater experience in providing audit services and the relevant skills and training provided by Big 4 firms, as well as the greater knowledge and experience of industry experts, increase the propensity to report more accurate opinions about a sustainability report. The findings are robust for alternative measures for the level of assurance and the industry specialisation. (shrink)

The Chemical Entities of Biological Interest (ChEBI) ontology is an important reference for applications dealing with chemical annotations and data mining. Modeling errors and inconsistencies in th...

Promoting the use of contact tracing technology will be an important step in global recovery from the COVID-19 pandemic. Across two studies, we assessed two messaging strategies as motivators of intended contact tracing uptake. In one sample of 1117 Australian adults and one sample of 888 American adults, we examined autonomy-supportive and controlling message framing and the presence or absence of information safety as predictors of intended contact tracing application uptake, using an online randomized 2 × 2 experimental design. The (...) results suggested that the provision of data safety assurances may be key in affecting people’s intentions to use contact tracing technology, an effect we found in both samples regardless of whether messages were framed as autonomy-supportive or controlling. Those in high information safety conditions consistently reported higher intended uptake and more positive perceptions of the application than those in low information safety conditions. In Study 2, we also found that perceptions of government legitimacy related positively to intended application uptake, as did political affiliation. In sum, individuals appeared more willing to assent to authority regarding contact tracing insofar as their data safety can be assured. Yet, public messaging strategies alone may be insufficient to initiate intentions to change behavior, even in these unprecedented circumstances. (shrink)

The criminal law has at least two goals: to provide a degree of protection to a variety of individual and collective interests, and to communicate to those to whom it applies that those interests are protected. The question I consider is whether the criminal law should be used to advance the second goal independently of its use in advancing the first. Drawing on what I refer to as non-comparative egalitarianism, I argue that it should not. After developing a general argument (...) for this claim, I turn to considering its implications for the criminalization of hate speech, focusing specifically on a line of argument found both in the Supreme Court of Canada’s s.2 jurisprudence as well as Jeremy Waldron’s recent book,The Harm in Hate Speech. I also briefly consider a structurally similar, but broader argument – recently defended by Alon Harel – which suggests that there is a constitutional duty to criminalize conduct that would, if engaged in, interfere with a person’s dominion over how her life goes, regardless of whether criminalization would or would not drive down the actual incidence of the targeted conduct. I claim that egalitarians should not recognize any such duty. (shrink)

There is much in Thomas Hobbes’s political theory that contemporary political philosophy cannot readily accept—including Hobbes’s egoism, his unconditional right of self-defense, and his insistence that peace is only possible under absolute sovereign rule.[1] Nevertheless, we can and should embrace one of Hobbes’s central insights: that problems of assurance are of fundamental importance for questions of social justice, even, or especially, justice questions of global scale. In general, agents face normatively significant problems of assurance because they have imperfect (...) knowledge about the conduct of others and must therefore weigh consequent risks of action. Practically speaking, the basic human device for their resolution is for agents to form “agreements”—promises, conventions, social practices, or institutions—that reduce uncertainty and thus “assure” the parties involved. None of this necessarily bears on basic principles of morality or justice, at least not without further argument.[2] Hobbes’s dramatic assurance problem—the state of nature—makes this further step. It shows vividly how agreement-making may be not simply a useful device but a condition for the applicability of basic principles. In the absence of an agreed upon common power to assure compliance, Hobbes explains, basic principles of conduct—including considerations of justice and injustice—are simply out of place. The resulting uncertainty about what others will do in the name of self-preservation gives us sweeping liberty to defend ourselves. Contemporary political philosophy is concerned with substantive political morality and “ideal theory,” so it may seem that Hobbes’s problem of assurance—a matter of amoral selfpreservation—can simply be set aside. This is to underestimate the depth of Hobbes’s insight. As I will explain, assurance problems can take specifically moral forms, arising even among morally motivated agents, in a way which bears on the very applicability of fundamental moral principles. In central cases of normative political philosophy, justification of basic principles, even in “ideal theory,” must be tailored to the circumstances that give rise to assurance problems and the available human means for their resolution.. (shrink)

Different countries worldwide have issues with adapting legal terminology in a multilingual society. Such issues are still prevalent in Kazakhstan, where it is particularly difficult to guarantee the quality of laws written in the state language. This study aims to answer the question of what scientific, methodological, and legal mechanisms can be used to enhance legislative drafting practises in countries with two or more official languages by using Kazakhstan as an example. The Kazakh legal terminology reflects the societal communication requirements (...) for the control of public relations. According to the findings, the current challenges of establishing a legal conceptual framework in Kazakhstan are closely connected to trends in expanding the terminological lexicon. This trend stems from neologisation, optimisation of borrowings of legal terms, and internationalisation of legal discourse. The ways to improve the legislative drafting technique are suggested based on a generalised analysis of texts in the state language of some legislative instruments of the Republic of Kazakhstan. The article offers several recommendations for specialists-translators of legal texts practising in rule-making and lawyers-specialists in legislative drafting and review. (shrink)

The main purpose of this exploratory analysis is to understand whether, based on evidence gathered from international best practices selected among corporations which adopt the Global Reporting Initiative guidelines in sustainability reporting (SR), stakeholders are significantly consulted and involved—as international literature would indicate—by assurance providers, during assurance processes of SR. We aim at verifying if this practice—known as stakeholder assurance—is in fact widespread in SR assurance by carrying out empirical research, through content analysis, into a sample (...) of 161 assurance statements of international corporations, in order to test characteristics of any stakeholder assurance implemented. (shrink)

This essay critically examines the Assurance View of testimony as put forth by Angus Ross (1986) and Richard Moran (1999). The Assurance View holds that someone who offers testimony gives the hearer a non-evidential justification for belief by assuming responsibility for the truth of her testimony. I agree that testimonial justification depends on the teller’s assumption of her responsibility for her testimony, but argue that it is nevertheless evidential justification. Testimonial justification is a sort of evidence that is (...) within the teller’s power to create or withhold at will, and that power is essential to the justification. (shrink)

Des objets connectés aux choses intelligentes, les artefacts qui assistent ou supplantent l’action humaine invitent l’assureur à réinventer son métier. De fait, ces technologies lui offre de traiter des données massives en fonction desquelles il pourra affiner ses prestations jusqu’à les individualiser, égratignant au passage les canons traditionnels de l’assurance, dont la mutualisation des risques. L’identification de ces risques est également bousculée par la robotique et ses déclinaisons. À mesure que l’individu abdique son pouvoir de contrôle au profit de (...) machines autonomes, le risque saisi par l’assurance se transforme et se déplace, tout comme évolue en contrepoint le droit de la responsabilité civile. (shrink)

En contexte de protection de la jeunesse, dans plusieurs situations, il arrive que le développement d’un lien d’attachement ne puisse s’établir suite à du rejet, de l’abandon ou par l’incapacité des parents à reconnaître ou répondre aux besoins de l’enfant. Dans de telles situations, au Québec, on envisage de plus en plus une approche « projet de vie » pour l’enfant avec l’objectif de mettre fin à l’ambivalence et au vide affectif, ceci dans des délais qui ne compromettent pas sa (...) capacité de se développer harmonieusement. Dans cette perspective, nous présentons ici les résultats d’une étude exploratoire qui a pour objectif de dresser un premier portrait des jeunes pour qui un « projet de vie » fut élaboré dans sept centres jeunesse du Québec. (shrink)

In this article, I argue that if one closely follows Hobbes' line of reasoning in Leviathan, in particular his distinction between the second and the third law of nature, and the logic of his contractarian theory, then Hobbes' state of nature is best translated into the language of game theory by an assurance game, and not by a one-shot or iterated prisoner's dilemma game, nor by an assurance dilemma game. Further, I support Hobbes' conclusion that the sovereign must (...) always punish the Foole, and even exclude her from the cooperative framework or take her life, if she defects once society is established, which is best expressed in the language of game theory by a grim strategy. That is, compared to existing game-theoretic interpretations of Hobbes, I argue that the sovereign plays a grim strategy with the citizens once society is established, and not the individuals with one another in the state of nature. (shrink)

On the background of voluntary assurances made by corporations in line with the assertions in their corporate social responsibility disclosures, we investigate which types of firms will obtain an independent certification of their corporate social responsibility disclosures. The study is based on firms listed on the Johannesburg Stock Exchange (JSE) from 2015 to 2019. Deviating from traditional regression approaches, we employ machine learning techniques and show that machine learning techniques obtain superior performance compared to traditional logistic regression at predicting the (...) likelihood of corporate social responsibility assurance by a corporation. The result also shows that large firms with high CSR score, independent board, highly leveraged and belonging to finance industry are the most likely to assure their CSR disclosures. (shrink)