| Summary: | The paper mainly approaches the social audit, an
insufficiently developed field in our country. The social
audit concept is defined in Romania by the Social
Assistance Law no. 292/2011 and its application is
limited to this scope. At international level, the concept
has a much wider application area.
The research methodology is a qualitative one. The
objectives of the paper consist in the theoretical
development of the social audit concept: the definition of
the social audit, the description of the stages and the
goals of this process, the identification of the
connections between sustainable development,
corporate social responsibility and social audit, the
performance of a comparative analysis between the
social audit, the financial audit and the internal audit, the
explanation of the advantages of applying the social
audit in the business environment, in social institutions
and in the public administration, the illustration of
qualitative and quantitative indicators that can be
employed in social audit engagements, as well as the
proposal of an application model of the social audit in
Romania.
|
|---|