Modern tendencies in CSR audit
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Дата
2021
Автори
DOI
Науковий ступінь
Рівень дисертації
Шифр та назва спеціальності
Рада захисту
Установа захисту
Науковий керівник
Члени комітету
Видавець
Vydavatel'stvo EKONÓM, Czech Republic
Анотація
The concept of corporate social responsibility is a renewable concept, as it keeps pace with the economic, social and environmental requirements to maintain the sustainability of profits, human values and ecological life. Starting with philanthropic initiatives, passing through the expansion od academic theories and models, and linked with international conferences, the concept of CSR has evolved to become equivalent to the sustainability concept. CSR report and audit and their correlation with UNGC principles are considered as most recent trends investigated by scholars in the ethical field. For that, the article demonstrated the feasibility of CSR and audit in enhancing competitiveness, raising profitability, reducing production costs, shareholder satisfaction and stakeholder loyalty.
Опис
Ключові слова
CSR, sustainable development, company's competitiveness, competitive advantge, UNGC
Бібліографічний опис
Brin P. V. Modern tendencies in CSR audit / P. V. Brin, M. N. Nehme // Účtovníctvo a audítorstvo v procese svetovej harmonizácie : zb. z medzinár. edeckej konf., Septembra 7-9, 2021. – Skalica : EKONÓM, 2021. – P. 20-25.