Brin, P. V.Nehme, M. N.2021-09-272021-09-272021Brin 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.https://repository.kpi.kharkov.ua/handle/KhPI-Press/54264The 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.enCSRsustainable developmentcompany's competitivenesscompetitive advantgeUNGCThesishttps://orcid.org/ 0000-0001-7374-3727https://orcid.org/0000-0002-8956-5459