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СтаттяЗовнішня публікація

THE GENESIS OF SOCIAL AUDIT

Наталя Василівна ГордополоваInna SysoievaORCIDNadezhda GOLOVAI

Анотація

The preconditions of the emergence of social audit are analyzed, its main parameters and implications of implementation in Ukraine are investigated. The social audit is considered as a specific form of analysis, revision of the conditions of the social environment of the enterprise in order to identify the factors of social risks and to develop proposals to reduce their impact. The evolution of social audit in the most developed countries of the world is explored. The basic parameters of social audit are considered. It has been proved that social audit has the potential to become an effective tool of social partnership, which allows for dialogue between stakeholders on the basis of reliable results of a voluntary, independent and objective audit survey aimed at achieving consensus in the regulation of socioeconomic relations. Social audit, even taking into account its further improvement, of course, will not solve modern social and environmental disasters. However, it can rightly be regarded as a kind of social innovation that can eventually transform into an effective mechanism for regulating socio-economic processes in a globalized world.

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