СОЦІАЛЬНИЙ АУДИТ З УРАХУВАННЯМ КОРПОРАТИВНОЇ СОЦІАЛЬНОЇ ВІДПОВІДАЛЬНОСТІ

Abstract

Social auditing activities include organizational and methodological support of the audit, practical implementation of audits (audit) and the provision of other audit services. Social audit is a set of measures aimed at changing and improving the process of providing specific services and implementing specific public policies. The main thing in social audit is not the research itself (although this does not eliminate the need for its clear and methodologically correct planning), but the involvement of stakeholders in active activities: service users, policy beneficiaries, government agencies, public opinion leaders and more. We can even say that research within the social audit is a kind of "occasion" for the activation of a community. Social programs help build an image and enhance the reputation of the business and, thus, are long-term investments in intangible assets of the company. In Ukraine, the increased interest of private business in social relations is due to the fact that today human resources have become a decisive factor in economic development. Investments in human capital have entered the category of "profitable". The social function of entrepreneurship is now increasingly determining the economic function (profit). This article examines the main problem of measuring corporate social activity of the enterprise. Corporate social activity is a multifaceted process that affects many actors and is therefore difficult to assess. In addition, companies differ in type of activity, industry affiliation, size, etc. The choice of how to measure corporate social activity plays a key role in researching its relationship to financial performance. In reality, falling incomes and social responsibility of corporations plays an important role in marginalizing a large part of Ukraine's population. Highest The level of internal social responsibility of Ukrainian enterprises, in particular, is observed among large companies, as they are under close scrutiny. Media and stakeholders. In the context of exacerbation of socio-economic and political problems, the topic of social responsibility of enterprises is now a topical issue of management and social development in Ukraine.