The late Anita Roddick, from the Body Shop has suggested that:

I would love it if every shareholder of every company wrote a letter every time they received a company’s annual report and accounts. I would like them to say something like ‘‘Okay that’s fine, very good. But where are the details of your environmental audit?

Where are your details of accounting to the community? Where is your . . . . . . . . . ?’’

a. audit team

b. audit committee

c. audit programme

d. social audit