Purpose Drawing on servant leadership theory, this study aims to investigate whether the presence of royal family members on boards of directors impacts corporate social responsibility (CSR) reporting. Design/methodology/approach CSR scores from a Bloomberg database are used and royal family data are collected from annual reports. The required analyses to test the hypotheses of this study have been performed. Findings The findings demonstrate a positive relationship between the presence of royal family directors and CSR reporting. Originality/value This study seeks to contribute to the literature on servant leadership theory and CSR by highlighting the impact of royal family directors on CSR reporting. This study may also contribute to an understanding of royal family leadership as a predictor of CSR reporting.

The appropriateness of requiring external auditors to undertake an examination of the effectiveness of many public sector services has been widely debated. This paper seeks to contribute to this debate by reporting on a survey of the attitudes of auditors. A sample of auditors from the National Audit Office, the Audit Commission and a major firm of accountants took part in the survey. The results reveal that the respondents had few misgivings about their involvement with the audit of effectiveness and a majority from each group clearly felt that external auditors should play a prominent role when such audits are undertaken.

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