The Social Audit in the Theoretical Field of Social Responsibility

Abstract

The publication is aimed at substantiating the necessity of carrying out social audit at domestic enterprises. The relevance and necessity of social audit in the context of the social responsibility of business is substantiated. The theoretical substantiation of the concept of «social audit» is researched. The peculiarities of carrying out social audit in certain subsystems of socio-labor sphere are generalized, using the peculiarities of foreign experience. Prospects for further research at the level of analysis is studying of peculiarities of organization of social audit in the implementation of economic activities by modern enterprises. In the applied aspect, specific mechanisms and technologies of social audit remain insufficiently studied.

Keywords

• audit
• social audit
• social responsibility
• socio-labor relations
• corporate social responsibility