CORPORATE SOCIAL RESPONSIBILITY AUDIT: THEORETICAL ASPECTS

Risk Governance & Control: Financial Markets & Institutions

Artem Koldovskyi¹ 

关键词: Audit;    Corporate Social Responsibility;    Corporate Governance;    Stakeholders;    Social Audit;   

DOI  :  10.22495/rgcv5i3c1art5

学科分类：社会科学、人文和艺术（综合）

来源: Virtus Interpress

【 摘 要 】

This paper puts a conceptual framework to outline research for corporate social responsibility (CSR) audit based on the analysis of current CRS literature and audit models as implementation of CSR. It is intended to make clear the phenomena about the relationship between audit, implementation of business ethics principles and corporate governance. However, most studies do not take into account modify CSR audit. This paper reports part of a research we carried out on the theoretical interpretation of the corporate social responsibility audit. This paper examines the corporate social responsibility audit as a composition of four categories - management system audits, on-site audits, verbal probability expressions (VPE) audits and technology audits. The paper concludes suggests to systematize multiple audits so that they can be conduct in three types of audits - environmental management audits covering in-house companies, environmental technology audits of products, and environmental audits of sites, including non-manufacturing sites and non-consolidated subsidiaries.

【 授权许可】

CC BY-NC