Records are not required, but they are an easiest objective evidences.
I've presented example when audit reports are evidence of effective implementation of CSR in internal audit process.
But when NC are not welcomed in organization, it's hard to show it.
3rd party auditors can question it, when CSR are available to them in advance and they made own observations, which don't match internal audit results. When CSR are available only for suppliers, e.g. in case of some Tier-1, it is hard to have own assessment, so they switch to asking during audit "Is there anything about ...?" and focus on CSR training records.
"Rules" section 5.7.1 does not require organization to submit CSR as part of inputs for Certification Body audit planning. Then section 5.7.2 f) requires CB auditor to identify in audit plan, which CSR will be audited. Good.