At present, corporate social responsibility reporting by firms in the US and elsewhere is largely a voluntary action.

FORBES: What Do We Make Of CSR Reporting?

So it's time to take the responsibility for reporting bowlers out of the hands of the on-field umpires, who have quite enough on their plate already and simply don't have the tools at their disposal to make a decision that could seriously affect someone's career.

WSJ: Cricket's 'Chucking' Challenge

Whether the board or audit committee understands and exercises oversight responsibility over financial reporting and internal control.

FORBES: JP Morgan Chase Named A New Chief Auditor (For Corporate!); Can You Name Him?