Does the auditor have to report about csr?

As far as my knowledge goes, CSR is to be disclosed, if applicable, in the director's report. Auditor's dont have to comment on its compliance. However, i think if you have come across a case where company is covered to have CSR policy and company has not complied with requirement, it should be highlighted in the audit report. Not as a qualification but may be by way of emphasis to matter. Thats my personal opinion. Other experts pls confirm.