Social Audit Research Articles

Communications Plan: Disney+

The main motive of this report is to develop social media marketing planning. Disney+ has been adopted to understand and evaluate its social media marketing plan. Therefore, this report helps to understand and examine the customer journey of Disney+ through which the awareness of the brand and its services are analysed that are offered to their consumers. The consumers also evaluate and explore the different benefits and subscription plans which are offered by the brand to satisfy the need and demands of their audiences. Disney+ also stream an online video at an affordable price which also motivates and encourages consumers to be loyal to the brand for a long period of time. The analysis of the social media audit of Disney+ has assisted in understanding the activities that are done on Instagram between 1 September 2022 to 30 September 2022. Disney+ gains the highest likes on their feeds are 4862 and the lowest likes are 128. Ultimately, it has been evaluated that the brand receive the highest likes on their feeds by sharing the videos is 4862 and has maximum engagement in the organisation is 38896.

Analysis of good practices of social impact measurement: the social balance sheet developed by the Spanish network of the social and solidarity economy

Purpose This study aims to analyse the good practices developed by the Spanish Social and Solidarity Network (one of the leading networks in the country) regarding its social balance sheet, created under the perspective of social and solidarity principles. This social balance sheet is implemented by its members for their self-evaluation. Design/methodology/approach By using a qualitative methodology based on triangulation, which includes a semi-structured interview with the manager of the social audit commission, the main good practices associated with this initiative of social impact measurement are attained. Moreover, two organisations implementing the social balance sheet have been analysed to obtain a complete perspective of the tool and the process developed by the network. Findings The main findings include: the social balance sheet dimensions are based on the social and solidarity principles, which enable companies to analyse the compliance of their activity with their philosophy; cooperation is crucial for the success of the tool; the efforts made by the network involve a range of different behaviours, all shared and published on social networks and the internet for free to diffuse the good practices of social impact measurement. Originality/value This research contributes to the literature on social entrepreneurship and social impact measurement by analysing the good practices regarding a social balance sheet, designed under the social and solidarity philosophy, whose procedure can serve as a reference for any other representative institutions or practitioners. From this view, this initiative can be considered a social innovation itself since it constitutes a step towards transforming society through the quantification of business activity from a more social perspective and through a process of participative governance by all the stakeholders involved.

DELIBERATIVE DEMOCRACY AND GENDER EQUALITY: CASE STUDY OF THE 2023 WOMEN'S SOCCER CUP IN SOCIAL AUDIT AND CITIZEN TRANSPARENCY

This article aims to analyze deliberative democracy, based on Jürgen Habermas' theory, applying it to the context of public and private entities, with a focus on gender equality in the 2023 Women's Football World Cup. The article will present a replicable model of social auditing, integrating Habermas' communicative rationality with the guidelines of the Brazilian Courts of Auditors. A connection will also be established between communicative rationality and administrative practices for the management of complex systems, since they share foundations of validity, correctness, sincerity, and truthfulness. The questions are based on the reports produced by the international media during the mega-event, using gender inequality as a category. The central argument lies in measuring the permeability of democratic civic common sense and identifying barriers to communication and effective engagement. The article seeks to contribute to citizen education and the integration of theory and practice in the face of the challenges of participatory democracy. The research presents two important results, the first confirms recent research on gender inequality in sport, as media coverage demonstrated disparities in women's football, and the second is the failure to comply with the rules of citizen transparency of sports entities.

Corporate environmental, social, and governance information disclosure and audit governance in the context of green development

The purpose of this paper is to investigate the relationship between Environmental, Social, and Governance (ESG) disclosure and audit governance. The objective is to assess the impact of auditor team independence, auditor professional quality, and transparency of audit procedures on the quality of information disclosure, and to elucidate the role of these factors in advancing sustainable development. Research methodologies include the optimization of information disclosure text analysis using natural language processing (NLP) and text generation techniques, complemented by empirical analysis. Key findings indicate that the maximum error between NLP and manual annotation in the proportion of positive emotions in information disclosure is 0.03, and 0.06 in audit governance. The Rouge index score surpasses the 0.5 threshold, while the Perplexity value varies across three experiments, though remaining generally low. Deep learning model results reveal that auditor team independence, professional quality, and procedural transparency significantly enhance the quality of information disclosure. These findings offer crucial insights for enterprises, regulators, and investors, affirming the rationality and stability of the model, and providing valuable input for future green development strategies and decision-making processes.

The Politics of Social Policy Implementation: The Mahatma Gandhi National Rural Employment Guarantee Act (MGNREGA) and Uneven Development in India

Since the onset of the twenty-first century, India has initiated various social welfare programs to provide social protection for the people who have been marginalized from the formal social safety net. Since 2005, legislation has granted a series of social rights to marginalized rural households. Among these rights-based welfare programs, the Mahatma Gandhi National Rural Employment Guarantee Act (MGNREGA) stands out as the flagship initiative of India’s new welfare system. It has targeted marginalized informal rural households, who have not enjoyed the fruits of the social safety net, by formally granting them the right to employment. It has also incorporated new governance ideas such as a demand-driven approach, decentralized implementation, and social audit to increase accountability and transparency. The MGNREGA has emerged as the largest social welfare scheme in terms of budget allocation and coverage, yielding positive outcomes such as increased beneficiary incomes, advancement of gender equality, and creation of assets in rural areas. Nonetheless, despite the expansion of the MGNREGA all over India, policy outcomes have been uneven between the states in terms of participation rates, the relationship between poverty level and participation, and cumulative average person-days per household. This prompts the question: why does the MGNREGA produce superior policy outcomes in certain states but not in others? By delving into the politics surrounding policy implementation at the local level, this paper argues that the degree of goal congruence between policy implementers shapes divergent policy outcomes.

Augmenting Use of Technology in Implementation of NFSA-2013

Technology has the potential to help governments live up to their ambitions for public policy and delivery. To increase the efficiency of the Public Distribution System (PDS), the Government of India has launched multiple Information and Communication Technology (ICT) intervention projects under the National Food Security Act (NFSA), 2013. The article looks at the effectiveness of Aadhar Seeding, Biometric Authentication Systems, Fair Price Shop (FPS) Automation, Integrated Management of Public Distribution Systems (IMPDS), Mobile Applications (Mera Ration App), and Direct Benefit Transfer (DBT)- in enhancing transparency, accuracy, and accountability of PDS under NFSA, 2013 in the delivery of subsidized food grains in Assam. The study relies on secondary data. The augmentation of technology has the potential to increase the effectiveness, transparency, and accountability of the NFSA implementation and address the issue of food security. The authors suggest that ensuring the feasibility of FPSs, creating dashboards for data and reports for NFSA stakeholders, conducting social audits, and developing efficient monitoring and evaluation frameworks within the NFSA can greatly improve the efficiency of the PDS in Assam.

Bridging the gaps in service delivery: Using social audit as tool of social work practice – Insights from short-term training course

This article explores the learning experience from a comprehensive training program to enhance the understanding and competencies of social work professionals in social audit. The aim is to share the research team and participants’ experience with social work professionals working in the areas of community empowerment, governance, and advocacy globally.

The role of auditing culture in sustainable mining practices: A review of Ghana’s mining sector

The study looks at Ghana’s mining industry’s audit culture and green mining practices about their social responsibility to the communities where their mines are located. Results: According to this study, the economic motivations of mines and green mining are inversely related. Even large mining companies incur significant costs associated with their green mining initiatives because they require a different budget each year, which has an impact on their ability to maximize wealth. Conversely, mines with strong green mining initiatives enjoy positive public perception, and vice versa. Ghanaian mines do not have pre- or during-mining strategies; instead, they only have post-social and post-environmental methods. The best method for evaluating mines’ environmental performance in the community in which they operate is, according to this study, social auditing. This is primarily influenced by the mine’s audit culture, but it is also influenced by the auditor’s compliance with audit processes, audit guidelines, and, ultimately, the audit firm’s experience. The analysis confirms that Ghana’s mine environmental performance is appallingly low since local audit firms are not used in favor of foreign auditors who lack experience or empathy for the problems encountered by these mining communities. Last but not least, corporate social responsibility (CSR) is connected to Ghana’s development of green mining, either directly or indirectly. Whether the mine adopts a technocrat, absolutist, or relativist perspective on mining will determine this. The study discovered that, in contrast to the later approach, the first two views generate work in a mechanistic manner with little to no consideration for CSR.

The U-shape relationship between corporate social responsibility decoupling and audit fees

This study of Chinese listed firms uncovers a U-shaped relationship between CSR decoupling and audit fees. These findings are robust with an alternative measure and an instrumental variable. The relationship is more pronounced in firms with higher operational risk and information asymmetry. As such, this study reconciles conflicting literature on the economic consequences of CSR decoupling and contributes to the research on audit fees.

Constructing a Triangular Linkage Model of Government Audit, Social Audit, and Internal Audit to Promote High-Quality Development of Audit Services

Constructing a Triangular Linkage Model of Government Audit, Social Audit, and Internal Audit to Promote High-Quality Development of Audit Services

Social Audits: A Remedy to a Happy Workplace and an Assurance to Better Performance of SMEs in Uganda.

This research paper explores the role of social audits in promoting a happy workplace and enhancing the performance of Small and Medium Enterprises (SMEs) in Uganda. Despite the growing recognition of the importance of social responsibility in business operations, many SMEs in Uganda face challenges in implementing and maintaining ethical practices. This paper examines how social audits can serve as a remedy to address these challenges by fostering a positive work environment, improving employee well-being, enhancing productivity, and ensuring compliance with ethical standards. Through a comprehensive review of existing literature, case studies, and interviews with SME owners and stakeholders in Uganda, this paper aims to provide insights into the potential benefits of social audits for SMEs in Uganda and offer recommendations for their effective implementation.

Factors Affecting Firm Value With Financial Performance as Intervening Variables

This study aims to find evidence of the influence of corporate social responsibility disclosure and audit quality on firm value with financial performance as an intervening variable. The sample of this study consists of 206 companies listed in the PROPER Assessment by the Ministry of Environment and Forestry for the years 2019-2020 and 2021-2022 and also listed on the Indonesia Stock Exchange during the years 2019-2022. Sample selection was conducted using purposive sampling, resulting in 143 companies being sampled. The data used in this study are secondary data. Hypothesis testing was conducted using path analysis method using SPSS version 21 and Sobel Test. The results of this study prove that: 1. Financial performance can mediate the influence of Corporate Social Responsibility on Firm Value. 2. Financial performance can mediate the influence of Audit Quality on Firm Value.

AKUNTABILITAS PENGELOLAAN WAKAF PADA BAITUL MAAL HIDAYATULLAH PROVINSI BENGKULU

Accountability is important for a waqf management institution. There arevarious ways an institution can demonstrate accountability. This study aims to describethe practice of the accountability of waqf management at Baitul Maal HidayatullahBengkulu. This type of research is a qualitative research with descriptive qualitativeresearch type. This study focuses on 5 accountability mechanisms, namely reportingand disclosure, performance appraisal and evaluation, participation, self-regulation andsocial auditing.The results show that in reporting and disclosure, the financial statements ofwaqf use PSAK 109 and are consolidated with the central Baitul Maal Hidayatullah,data recording of waqf assets in the form of immovable assets is submitted to thedepartment of waqf assets and reports are submitted through various media. In theperformance appraisal and evaluation accountability mechanism, Baitul MaalHidayatullah carries out an evaluation once a month and uses Key PerformanceIndicators as performance appraisal indicators. In the participatory accountabilitymechanism, Baitul Maal Hidayatullah management publishes program plans throughvarious media, involves observers in the implementation of the waqf program, involvesall administrators in institutional decision making. In the self-regulation accountabilitymechanism, the Baitul Maal Hidayatullah administrators provide rewards andpunishments to improve the performance of the management and consult with theRegional Leadership Council and the central Baitul Maal Hidayatullah in resolving waqfproblems. In the social audit accountability mechanism, the management of Baitul MaalHidayatullah provides special media for community aspirations, plays a role in helpingsocial problems and is already responsible for the waqf mandated by the supervisor.

The Effect Of Corporate Social Responsibility Disclosure, Independent Commissioner, Audit Committee And Company Size On Tax Aggressiveness

This study aims to examine and analyze the influence of Corporate Social Responsibility Disclosure; independent commissioner; audit committee; and company size on Tax Aggressiveness in mining companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The population in this study is 53 mining sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The research sample was selected using a purposive sampling technique in order to obtain 15 companies that met the research criteria during the 2020-2022 timeframe. Data analysis used multiple linear regression analysis techniques. Data were analyzed using SPSS version 23. Based on the results of the tests that have been carried out, it shows that the Corporate Social Responsibility variable, the independent commissioner and the audit committee has no significant effect on tax aggressiveness. The company size variable has a positive effect on tax aggressiveness. Simultaneously the variables of corporate social responsibility, independent commissioners, audit committees and company size have no significant effect on tax aggressiveness. The weakness of this research is the limitation of the use of research variables. Moreover, researchers only use research objects in specific sectors for a limited period of time, i.e. for 3 years.

Does social compliance affect the remaining safety culture in supply chains? Framework in the textile industry

Social Compliance audits aim to ensure a safe and healthy working environment, focusing on child labour, occupational health, safety, and discrimination. Safety culture, encompassing attitudes and behaviours promoting workplace safety from top management to employees, is of paramount importance. This study examines the impact of social compliance audits on safety culture in three textile factories located in different provinces of Türkiye, selected based on audit effectiveness. Questionnaires were administered to 280 participants, and path analysis using SPSS v28 and SPSS Amos v26 programs was conducted. The analysis reveals that social compliance significantly influences safety culture through factors such as safety climate, performance, risk awareness, and fatalism. Audited factories demonstrate a strong alignment with safety culture compared to non-audited ones, with safety performance being the most influential aspect. Positive relationships between safety climate and performance are observed across all three factories. In conclusion, this study highlights the responsibility of factory management for employee health, safety, social rights, and quality of life. It emphasizes the positive impact of proactively fulfilling compliance measures on both employees and the company. The authors suggest that making social compliance audits mandatory across various sectors, not just textiles, could enhance product quality and employee satisfaction. Further research is needed to explore the significance of these audits on management and employee performance.

Does social media attention influence audit reporting conservatism? Evidence from China

ABSTRACT Based on stock forum data of companies listed on the Shanghai and Shenzhen Stock Exchanges from 2009 to 2021, we examine whether and how companies’ social media attention affects audit reporting conservatism. We find that companies’ social media attention is positively related to audit reporting conservatism, and this positive association is more pronounced when auditors are geographically distant from their clients. Furthermore, we observe that the effect of social media attention on audit reporting conservatism is stronger for clients with lower information transparency, lower internal control quality, and higher client importance.

Board Size as a Mediator in the Relationship Between Corporate Social Responsibility and Audit Quality: Insights from Europe

Board Size as a Mediator in the Relationship Between Corporate Social Responsibility and Audit Quality: Insights from Europe

ТЕХНОЛОГИЧЕСКИЙ АУДИТ ПРЕДПРИЯТИЙ В ПРОМЫШЛЕННЫХ КЛАСТЕРАХ

The subject of this study is issues related to the justification for the inclusion of various enterprises in an industrial cluster that has a multi-industry focus, including the use of wood chemical technologies for recycling waste from the forestry complex. The paper substantiates the need for mandatory technological audit of enterprises when they are included in an industrial cluster with a multi-industry focus. The existing methods of technological audit carried out at enterprises are considered, and several groups of methods for conducting technological audits that can be used at enterprises are identified. The methods of technological audit carried out at the enterprise where the levels of technology readiness are used, as well as the levels of technology maturity are investigated; methods of technological audit at the enterprise, which take into account both the external and internal environment of the business entity, taking into account their impact on the level of its technological development. Methods based on conducting a comprehensive audit of an enterprise are considered, including interrelated specialized audits: commercial audit; technical and technological audit; institutional audit; social audit; economic audit; risk audit; financial audit; technology audit methods, which are carried out only at a certain stage of the life cycle of an economic entity; technology audit techniques that determine the discrepancy between the functional and cost components in the activities of the enterprise. The result of the study was the development of strategic analysis matrices, which allows, based on the methodology of the level of technology readiness, to justify the decision to include an economic entity at a certain level of technological development in the industrial cluster of a multi-industry focus.

Education Sector Open Government: A Bibliometric Analysis

The aim of this research is to analyze open government bibliometrics in the education sector. Education is one of the most popular fields in open government. This research uses a qualitative approach with bibliometric analysis methods. The data used is secondary, obtained from the Scopus database. Data was collected using Publish or Perish with the keyword education sector open government. The data obtained was then selected using OpenRefine and analyzed using VOSviewer to obtain a bibliometric map generated from keywords throughout the paper. Based on the results of this research, there have been 160 papers in the last 51 years. The first open government paper on the education sector was published in 1972. There are 17634 citations, 75 h-index, and 126 g-index, which shows this paper has high impact and productivity. In this paper, there are 153 keywords grouped into 13 clusters. From these keywords, 1878 total link strengths and 663 occurrences were obtained. The keywords that dominate this paper are open policy making, social auditing, open contracting, and open budgeting. This shows that open government studies in the education sector focus on these issues.

Good Corporate Governance and Corporate Social Responsibility on Financial Performance Through Earning Management

Abstract Purpose - This study aims to determine the effect of GCG and CSR on Financial Performance Through Earning Management during Covid-19 pandemic to see whether the company can be sustainable. Design/methodology/approach - Study employs a quantitative methodology and utilizes the firm LQ45, one of 45 companies listed on the IDX for the 2018–2022 time frame. Based on EPS and TBQ as proxies.Findings - The research findings demonstrate a substantial impact of CSR on FP. Financial performance is significantly impacted by GCG factors with institutional ownership proxies, ROA, EPS, and TBQ proxies, as well as audit quality indicators. The Kind variable on financial performance, which is mediated by the total accrual of the CSR variable in the form of TBQ and EPS, can't be mediated by Total Accrual. This indicates that the independent variable has no discernible negative impact on financial performance. Total accruals mediate between the independent variable's large positive impact on financial performance. Thus, it is clear that whereas earnings management can do so between GCG and CSR variables to financial performance. Management can choose to either maximize or minimize income through accounting policies, which can worry investors. Hence, enhancing environmental and social activities through CSR can impact earnings management.Research limitations/implications – Implementing CSR in businesses can safeguard the environment while also improving financial success, Especially given that the ordinary investor is concerned with the environment and the company's sustainability. Keywords: Good Corporate Governance, Corporate Social Responsibility, Earning Management, Financial Performance, and Audit Quality