Організаційно-методологічне та інформаційне забезпечення соціального аудиту

Abstract

In modern conditions of pandemic control, to ensure effective economic development, it is necessary and appropriate to use optimal and highly productive management technologies that can ensure a harmonious combination of professional and labor potential of the employee with the strategic goals of the enterprise (organization). The dissertation substantiates and develops the conceptual provisions of information support of social audit.The concept of social audit has been developed, the synthesis of which will allow to comprehensively present the system of methodology, organization of social audit by identifying methods, functions, principles and sources.The basic principles of social audit are formed, which must be followed regardless of the chosen methods and approaches of social audit, namely: the principle of impartiality, the principle of impartiality, the principle of equality, the principle of reliability, the principle of accountability, the principle of multiperspectivity, the principle of comprehensiveness, the principle of benchmarking, the principle of transparency and impartiality, which will help provide stakeholders with the necessary and accurate information. Improved interpretation of the term "socially-oriented accounting", which should be understood as one of the sectors of the accounting system in the enterprise, which provides stakeholders (stakeholders) with information about the social aspect of the enterprise, taking into account the idea of corporate social responsibility. Theoretical substantiation of the organizational process of social audit, which will consist of the following stages: the stage of acquaintance, to determine the feasibility of the procedure; the initial stage required for the formation of performers; organizational stage  involves coordination between the contractor and the customer; during the research stage the necessary information is collected; at the analytical stage the indicators of compliance of the state of social and labor relations with the standards are compared; the final stage is the formation of reporting documentation; at the final stage there is a meeting with the customer and discussion of the results, which systematizes the organizational process and contributes to the quality of the procedure at any stage. The effectiveness of the study of the types of social audit with the use of elements of SWOT-analysis, to identify strengths and weaknesses, as well as opportunities and threats, which will ensure the effectiveness of the result for choosing the method of social audit. The definition of "social audit" as a set of control measures in the form of monitoring, audits, inspections, surveys, questionnaires carried out by stakeholders (stakeholders) has been improved in order to determine the degree of social responsibility of the enterprise. The main criteria for classification of social audit are generalized and systematized, namely: its functional purpose (social compliance audit, efficiency, strategic social audit), which determines the objectives of this type of control, and the sign of its content (environmental audit, occupational safety audit, audit personnel, audit of relations with stakeholders). It is proposed to include: informational, analytical, heuristic, prognostic, ideological, ascertaining, communicative-regulatory, motivational, protective, controlling, supervisory to the functions performed by the socially-oriented audit. Improved component of the conceptual and terminological apparatus, through the interpretation of the term "social" as special social relations that arise in the joint activities of individuals and social communities in specific historical conditions, manifested in relation to each other, to their position in society, to phenomena and processes of social life. It is proposed to consider the concept of "mechanism of state control" as a tool for regulating economic processes to make timely management decisions to improve the efficiency of public funds. It is theoretically substantiated that the most important area of research related to stakeholder theory is the choice in practice of those groups of stakeholders that are important and whose interests should be considered, because the number of stakeholders of any enterprise is very large. A number of issues related to stakeholder theory relate to what interests can be met in stakeholder engagement. It is proposed to identify the dominant groups of stakeholders, assessing their importance for the company and its activities. To date, most research on stakeholder theory focuses on identifying stakeholder interests. Combining social audit tasks with stakeholder inquiries, taking into account stakeholder theory, will provide the following benefits: increased trust in the service provider; ensuring the growth of media popularity and the likelihood of attracting additional resources and grants; an effective way to motivate employees.