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Social Audit in the Theoretical Field of Social Responsibility
Ahaverdiieva K. F., Ivanisov O. V., Lebedinska O. S.

Ahaverdiieva, Khalida F., Ivanisov, Oleg V., and Lebedinska, Olena S. (2019) “Social Audit in the Theoretical Field of Social Responsibility.” Business Inform 5:157–161.
https://doi.org/10.32983/2222-4459-2019-5-157-161

Section: Accounting and Auditing

UDC 657:005.97

Abstract:
The aim of this work is to justify the need for conducting social audits in domestic enterprises. The relevance and necessity of conducting social audits in the context of corporate social responsibility is substantiated. The theoretical justification of the concept “social audit” is investigated. Features of conducting social audit in certain subsystems of the social and labor sphere are summarized with consideration for peculiarities of foreign experience. Prospects for further research at the level of analysis is studying the features of organization of social audits at implementing business activities by modern enterprises. In respect of the applied aspect, the specific mechanisms and technologies of social audit still remain insufficiently studied.

Keywords: audit, social audit, social responsibility, social and labor relations, corporate social responsibility.

Tabl.: 3. Bibl.: 13.

Ahaverdiieva Khalida F. – Candidate of Sciences (Economics), Associate Professor, Department of Economics and Social Sciences, Simon Kuznets Kharkiv National University of Economics (9a Nauky Ave., Kharkiv, 61166, Ukraine)
Email: [email protected]
Ivanisov Oleg V. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Social Economy, Simon Kuznets Kharkiv National University of Economics (9a Nauky Ave., Kharkiv, 61166, Ukraine)
Email: [email protected]
Lebedinska Olena S. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Social Economy., Simon Kuznets Kharkiv National University of Economics (9a Nauky Ave., Kharkiv, 61166, Ukraine)
Email: [email protected]

List of references in article

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Yemelin, V. N., and Skvortsova, Yu. N. “Sotsialnyy audit kak metod povysheniya effektivnosti deyatelnosti predpriyatiya“ [Social audit as a method of increasing the efficiency of the enterprise]. Molodoy uchenyy, no. 7 (2013): 161-163.
[Legal Act of Ukraine] (1993).
“Kontseptsiia formuvannia natsionalnoi modeli sotsialnoho audytu“ [Concept of formation of the national model of social audit]. lir.lg.ua/docs/Konzep_naz_model.doc
Kuzmin, O. Ye. et al. “Sotsialna vidpovidalnist“ [Social responsibility]. Lviv : Vyd-vo Lviv. politekhniky, 2016. http://pidruchniki.com/91800/sotsiologiya/sotsialniy_audit
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Poliakova, S. V. “Sotsialnyi audyt yak tekhnolohiia upravlinnia sotsialnymy protsesamy“ [Social audit as a technology for managing social processes]. Ekonomika rozvytku, no. 1 (2011): 46-49.
Rudenok, O. Yu. “Finansovi aspekty finansovoho audytu“ [Financial aspects of financial audit]. www.nbuv.gov.ua/portal/soc_gum/Tiru/2012_34/Rudenok.pdf
Lehman, G. “Reclaiming the publicsp here: problems an dprospects for corporates ocialand environmental accounting“. http://www.sciencedirect.com/science/article/pii/S104523540190476919
Sotsialnyy audit [Social audit]. Moscow: ATISO, 2013.
Bjorkman, H., and Wong, E. The role of social auditors. A categorization of the unknown. Uppsala University. Department of Business Studies, 2003.
Shulus, A. A., and Popov, Yu. N. “Kontseptsiya rossiyskoy modeli sotsialnogo audita“ [The concept of the Russian model of social audit]. Narodonaseleniye, no. 4 (2007): 4-9.

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