publication . Article . 2015

CORPORATE SOCIAL RESPONSIBILITY AUDIT: THEORETICAL ASPECTS

Artem Koldovskyi;
Open Access English
  • Published: 01 Aug 2015 Journal: Risk Governance & Control: Financial Markets & Institutions (issn: 2077-429X, eissn: 2077-4303, Copyright policy)
  • Publisher: Publishing house "Virtus Interpress"
Abstract
<jats:p>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 sys...
Subjects
free text keywords: Audit, Corporate Social Responsibility, Corporate Governance, Stakeholders, Social Audit, Finance, HG1-9999, Strategy and Management, Economics and Econometrics
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