A MODEL FOR SOCIAL AUDIT OF CORPORATE SOCIAL RESPONSIBILITY

Corporate Social Responsibility (CSR) is a voluntary initiative of the organization incorporated in their management systems that aims to improve the well-being of their employees, families, society and protect the environment. CSR helps to achieve sustainable development by ensuring a balance between the social, economic and environmental goals of the organization. Different organizations choose different patterns of socially responsible behavior. Some organizations declare their social responsibility through SA 8000 certification, others choose AA 1000 certified. There are also organizations that declare their social responsibility without being certified by a specific standard, but they choose the principles of the UN Global Compact. For them, this article will be offered a model for auditing CSR. CSR's audit is one of the types of social audit that is beneficial not only for the organization, but also for society, because it provides an independent assessment of the degree of correspondence between the stated and achieved social and environmental objectives of organizations.