In current business practice, CSR has become a crucial guide to achieving social, financial, and environmental sustainability goals. This article aims to highlight the difficulties and challenges, that organizations face in the implementation of CSR analytical and auditing procedures. These challenges mostly include the absence of legal regulations, limited resources, and different levels of stakeholder engagement among others. However, mentioned factors tend to hinder the integration of CSR into the business management, which in turn makes it difficult for organizations to exploit the potential of CSR to the fullest. At present, the concept of CSR accountability is actively developing, more and more organizations are disclosing information about their sustainability goals and actions, which are directed at the environment, society, and employees. However, on the other hand, there are still some challenges in the completeness and comparability of the data, which means that there is still much work to be done in this regard and the international standards should be followed. This is because CSR auditing has not been widely adopted due to the absence of norms and legal frameworks, that could have supported its adoption. Moreover, the absence of a generally accepted framework for CSR reporting makes it difficult to present detailed information, which is important for the stakeholders. The article aims to examine the issues in CSR accountability auditing in organizations and provide some implications for the solution of these issues.