Repairs Design Furniture

Social audit Smeta.

Khalitz V. I.

Leader: Zablilla E. A.

Donetsk National University

economics and trade named after Mikhail Tugan-Baranovsky

Essence and importance of social audit

The concept of "social audit" is increasingly appearing in the speeches of both politicians and public figures and scientists.

The purpose of this article is to define the essence and value of social audit.

The idea of \u200b\u200bsocial audit only in the 90s of the last century began to be realized in countries with a developed market economy. The initiator of social audit in the West was a private business that expressed an obvious interest in an objective and highly professional survey. social relationship In their enterprises.

The emergence of social audit was promoted by significant changes and market economy, and a system of market relations. Human resources became a decisive factor in economic development. Investments in human capital entered the category of "profitable". The social function of entrepreneurship is now increasingly determines the function of economic (profit acquisition), and the business has become interested in an objective examination by external auditors of social relations in its enterprises. But managers are not always ready to tell the whole truth about social problems that exist in the enterprise, and sometimes they simply lack professionalism to objectively understand all the intricacies of social relations. Trade unions, fulfilling its basic function of protecting the interests of employees, for obvious reasons tend to exaggerate the financial capabilities of the enterprise and its owner.

In modern conditions, it is possible to obtain economic benefits only if it is possible to minimize social risks to the limit. Practice has shown that the cost of social audit pays off very quickly, that is, they do not threaten economic benefits. High quality product, its innovative character, a positive enterprise image - today these are key factors in competition. And here the information that the social audit gives is necessary for the rational management of potential personnel capabilities.

Everything more important Acquires the moral and ethical image of the enterprise in the eyes of consumers and the whole society as an important competitive factor. The consumer prefers an unfalseed product produced in enterprises where the labor of minor children is not used, the rules for preserving the environment, etc. are not violated. The identification of these social standards is one of the functions of social audit.

The results of social audit, if to make them open to the public, could give a significantly more truthful picture of the state of the current social relations, rather than this is presented by the official bodies. The transparency of the results of an independent audit examination can be an important tool for monitoring the implementation of state social programs.

The concept of the formation of the national model of social audit and in Ukraine S. V. Melnik, V. D Maharovoy, M. K. Gavritskaya: The National Treated Social and Economic Structure is created by the National Social Audit Committee, in which the Parties of Social Partnership are submitted to the Ministry of Labor and the social policy of Ukraine, the Federation of Trade Unions of Ukraine, the Federation of Employers of Ukraine. At the regional level, regional social audit committees on the basis of three-sided representation should function.

In this way,

at the state level Social audit:

Þ will allow you to get adequate and objective information on social relations in the life of society;

Þ the hidden forms of social tension will reveal in the national economy, will make it possible to take timely measures to prevent them;

Þ will allow more effectively to regulate social and labor relations through the mechanisms of the social partnership system;

Þ will provide the opportunity to study, analysis and evaluation of the effectiveness of the executive bodies at the national and regional levels;

Þ contributes to the evaluation of the effectiveness of the implementation of national and regional targeted programs;

Þ allows you to evaluate the legal basis that regulates social and labor relations.

at the enterprise level, social audit will allow employers:

Þ create conditions for ensuring decent work;

Þ introduce an effective system of advanced training and career employees;

Þ implement a program social Development enterprises, increase the competitiveness of products and services, introduce resource saving, environmental protection measures;

Þ to establish relations with local governments, local executive authorities, regional public organizations.

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Introduction

Social audit - A new phenomenon in modern social sciences and the social practice of world market economy.

Upon reaching the objects of its survey, social audit is incomparable more comprehensive and wide in comparison with other types of audit. He is designed to evaluate the social climate at different levels.

Despite the fact that social audit is very young, however, he quickly conquers more and more positions and, above all, in countries with developed market relations.

In Russia, social audit is already breaking his way.

1. The concept of social audit

General definition Social audit of labor relations: this is an effective tool of the national social partnership system, which allows to carry out a dialogue and to come to a social consensus between stakeholders on the basis of reliable results of a voluntary and transparent social survey, which aims to regulate the process of reproduction and development of labor resources.

Practice shows that today social audit can be internal and external, wearing industry, corporate, regional or local character. Social audit may differ (be partial, selective, deployed, complete) and carry different temporary (short-term, one-time, long-term, periodic, continuous) character. It can be used as an important tool for operational, tactical and strategic management.

Currently, the social audit has become a rather stable system with its inherent characteristic features, procedures, technologies, as well as with their specific methods for analyzing non-financial reporting.

Social audit is understood as a procedure for the diagnosis of socioeconomic relations, monitoring the state and course of the implementation of collective agreements and agreements, plans and programs of social development in the enterprise. As a rule, the social inspection becomes desired or necessary if the company worsens the social climate. Most often, social audit is used in operational or tactical management, that is, it is resorted to it when there was an acute social conflict in the enterprise or when it becomes obvious that the conditions for the exacerbation of social relations occurred and the need to find out the reasons for the worsening of the social climate and outline the solutions of social solutions tension.

Social audit is one of the mechanisms of the management system and social development system, as well as a method of monitoring designed to observe the sphere of socioeconomic relations.

The purpose of social audit is to obtain objective information on the nature of socioeconomic relations in the chosen area of \u200b\u200bresearch (ie, the assessment of the organization's ability to resolve social problems that occur inside and outside it, and manage those of them that have a direct impact on labor activity man).

The subject of social audit is a reliable and objective information coming from all levels of survey of socioeconomic relations through an analysis of the existing regulatory documentation (laws, decrees, agreements, contracts, orders, regulations, instructions and other regulations), as well as through field research, polls , interviews, monitoring, statistical data, and the like.

The object of social audit is socioeconomic relations in the context of the development, adoption and implementation of three and bilateral agreements and collective agreements, plans and social development programs operating at all levels of the social partnership system and the management of the socio-economic sphere (i.e. in all directions of activity enterprises related to the formation of its corporate image, ensuring professional growth of workers, creating a favorable social and psychological climate for them, safe Conditions Labor, etc.).

However, attention should be paid to the fact that social audit is largely more difficult than financial, environmental or other types of audit. After all, the subject of the survey here is not just material assets or financial and economic and other information, but a human resource.

2. History of social audit

The history of social audit began in the United States in the 1940s, when social ratings companies became regular. These ratings were assessed relations with personnel and trade unions, with the local community, donations, volunteering and other companies in local communities (Community Based Programs).

In the 1960s - 1970s. It began to increase public discontent in relation negative consequences Growth production. Increasingly, economic growth was carried out due to environmental pollution, all kinds of discrimination, reduction in the safety of production, deterioration of the quality of goods.

The lion's share of responsibility for social injustices and economic inequality was entrusted to the business. So judged the government and public opinion. Public opinion and its leaders have become less to trust corporations, and, as a result, the number of buyers has decreased. The result was the public pressure on business in order to regulate socially significant aspects of companies. In response, business became increasingly to act as the initiator of "socially responsible behavior."

In the last third of the twentieth century. In the formation of investment portfolios, the level of corporate social responsibility of companies - issuers of securities was taken into account, stock investment indices in socially oriented organizations appeared. From 1971 to 1977, the number of companies from the list 500, which submitted to CA increased from 239 to 45667. However, international environmental and social standards did not yet exist at that time, and most of the available were scattered, wearing random and response (work on appeals, The answer to the requests of local authorities or the requirements of trade unions). The situation began to change in 2000, when about half of the world's largest companies presented global environmental reports (Global Environmental Reports), and 54% - on social responsibility programs and kg68. In 2001, the first international company that decided to launch the Social Reporting Program at the global level appeared "British American Tobaco".

Thus, by the beginning of the XXI century in industrialized countries, social audit is allocated to an independent theoretical and practical direction. business activities and becomes an indispensable element of the economy. In these countries, the organizational and legal basis of social audit creates and successfully implements the necessary conditions For the work of social auditors. The essence of social audit is to provide the customer to the audit of independent and adequate information obtained as a result of the analysis of the problems described by the Customer. Social audit allows you to reveal existing risks In the socio-labor field at the enterprise level and develop measures to eliminate them. Moreover, in the conditions of the rapid process of globalization, social audit as a conscious socio-economic necessity began to go beyond the boundaries of industrialized states and began to spread around the world. Institutes of Social Audit in Algeria, Luxembourg, Morocco, Senegal and Tunisia are being created. Of great interest in social audit begin to show in China.

3. Social audit in Russia

The formation of social audit in Russia is largely the result of the process of globalization of socioeconomic relations in the context of modern world market economy. Naturally, in the formation of the Russian Social Audit System, many universal features are reflected, characterizing the historical evolution of the socio-labor relations of the world community.

It is not by chance that social audit originally originally in countries with a developed market economy and and only 25-30 years ago. Of course, social audit becomes necessary at a certain step of maturity of market relations, when not financial, but labor resources become a decisive factor in the effective activity of the enterprise.

Currently, the philosophy of corporate social responsibility of business begins to form in Russia, attention to increasing the positive image of Russian companies is strengthened, corporate ethical standards are being developed. All this is aimed at changing the negative relationship in society to business, the formation of a positive reputation of Russian business in the international arena.

One of the optimal and universal technologies of research and management of social processes in our country was the concept of the Russian model of social audit, developed in 2007 on the initiative of the Federation of Independent Trade Unions of Russia (FNPR) by the team of scientists and teachers of the Academy of Labor and Social Relations under the direction of Professor Popova Yu.N . (Atiso). In early 2008, the concept was discussed and received approval at meetings working Group Russian Trilateral Commission (RTK).

The value of the concept is that the desire to establish general rules With clear concepts for all sides of the social partnership. And even if clear social standards are developed, employers will be customers of social audit so that their enterprises correspond to these standards.

According to V.T. Ponizova, "Responsible Secretary of the Russian Trilateral Commission for Regulating Socio-Labor Relations, Candidate of Economic Sciences": All prerequisites were ripe in Russia to ensure that the concept of the Russian model has acquired a more practical orientation.

The proposal of the Academy of Labor and Social Relations on the need to develop a draft federal law "On Social Audit in the Russian Federation" deserves unconditional support.

As part of the concept of the Russian Social Audit Model, the Academy in October 2007 established the National Institute of Social Audit (Nisa), one of whose main goals is the testing, implementation and development in the practice of a social audit model in the Russian Federation.

Organizational and legal form of NIS is autonomous non-profit organizationthat allows you to consider NIS as an independent institution civil society.

In the course of its practical work The Institute has encountered the following problems:

First, it is a lack of qualified specialists to whom the highest requirement should be presented, such as:

Highly qualified confirmation scientific degree not lower than the candidate of science in its field;

Ability to generalizations, concretization and clarifications that may not be contained in the initial task;

Experience of participation and competence in conducting sociometric and sociological studies.

Here I would also like to note the basic ethical principles outlined, in the developed Ethical Code of the Social Auditor: Professionalism, Objectivity, independence.

Secondly, this is an accusation of the social auditors of the state functions (work inspections, job certification).

But, as we already know, social audit is a comprehensive, covering in relationships individual elements, study of socioeconomic relations, where component parts The issues that are managed by labor inspection and occurring workplaces are also included.

In addition, it can be stated that the work of labor inspection and the certification of jobs is regulated by Russian legislation, their main goal is to control and supervision, as well as certification of production facilities. As for social audit, it does not have a legislative base today, the social audit procedure itself is voluntary, and it is not a controlling and superior tool.

4. Modern stage Social Audit Development in Russia

The Russian model is due to many factors and, first of all, historical traditions, national mentality, specificity of the structure of socioeconomic relations:

ѕ The state is perceived by Russians as the dominant body and the Supreme Arbitrator in public relations management;

ѕ An important role in the formation of social communities is given to communitarianism;

ѕ Russian commitment to social justice;

ѕ disrespect for private property and laws;

Common good as the main goal of social activities and alternative to personal benefit;

ѕ Traditions of charity and patronage of the Russian business-owned audit, etc.

Currently, individual varieties of social audit are also known in Russia: audit of labor protection, audit of remuneration, environmental audit, etc. It is especially possible to identify the audit of the human resource management system, which in the center of analysis and evaluation of socioeconomic relations is posted.

The general scheme of social audit of the human resource management system is represented by two blocks.

The first block represent the labor potential factors of the labor collective:

1. Factor of professionalism. Under this factor is meant qualitative characteristic Employee, taking into account the features of his labor and social competencies.

2. The ethnoculture factor contains issues of the presence and nature of ethnocultural severity in the labor team and its impact on the quality of socioeconomic relations.

3. Psychophysical factor. The state of mental and physical health of the employee are an important factor Success professional activities of the labor collective. Knowledge of the current level of the psychophysical state of the employee is necessary to the head to optimize these resources.

4. Education factor. In this case, the educational level of employees is analyzed, which determines the qualitative features of the employee's thinking. The nature and orientation of education, which is divided into general, professional and polytechnic, is also considered.

The second block includes the factors of the motivational field. Currently in Russia, as well as all over the world, one of the key problems associated with man in production is the problem of its labor motivation. The value of a person's motivation in the workplace in Russia today has increased dramatically, as the problems of the rate of development of the economy, labor productivity, unfavorable age structure are exacerbated.

Currently, it can be stated that the overall picture of the practical implementation of the Russian model of social audit is characterized by the following features:

ѕ legal vacuum in the field of social audit;

ѕ The lack of a unified, universal criteria system for audit conclusions in the social sphere and social reporting russian enterprises;

ѕ The lack of a methodological center and a coordinating organ for the development of social audit;

ѕ a growing understanding of the significance of social audit and demand for audit services by the authorities, employers and public organizations, first of all trade unions;

* The presence of a number of organizations engaged in social audit often not having qualified personnel;

ѕ spontaneity of education firms offering social audit services;

ѕ gradually penetration into the country and the expansion of the influence of Western audit firms.

Obviously, the modern stage of development of the Russian model of social audit puts on the agenda to solve the following tasks:

1. Development and adoption of the Law of the Russian Federation on Social Audit, Defining:

ѕ mechanisms for its implementation;

ѕ The powers and responsibility of the organization engaged in auditing activities in the sphere of social relations.

2. Creation at the Russian Trilateral Commission (RTK) Council for audit activities, the functions of which will be:

ѕ Development and implementation of a single social audit policy in the Russian Federation;

ѕ Implementation of the interaction of power, employers and trade unions on the implementation of social audit into the practice of implementing the social policy of the state;

ѕ Accreditation of organizations engaged in social audit and maintaining the register of accredited audit firms.

3. Formation under the public chamber of the Russian Federation Commission on the development of social audit in the Russian Federation, whose tasks will be:

ѕ Enterinary promotion of the transformation of social audit into the necessary and effective study tool and decisions social problems societies;

ѕ Providing a Public Chamber effective tool monitoring the activities of the executive bodies in the social sphere on the basis of social audit;

ѕ Control of the activities of organizations providing social audit services and compliance with the legislation;

ѕ Development of conditions for holding contests "Social Responsibility Region", as well as "High Social Efficiency University";

ѕ Control over the observance of legal norms governing auditing activities in the sphere of socioeconomic relations.

4. Creation of the Russian Scientific and Methodological Center for Social Audit on the basis of the National Social Audit Institute, which has the necessary scientific, methodological basis and personnel potential, which will be engaged in:

ѕ scientific and methodological support for social audit in the Russian Federation;

ѕ Decision issues professional training audit frames on the basis of the Academy of Labor and Social Relations;

ѕ development of the training system, advanced training and certification of social auditors for higher educational institutions in the regions of the country;

ѕ the definition of uniform approaches to the organization and content of social audit in the Russian Federation.

Thus, in the presence of political will and public support, a real universal diagnostic system is created and regulating not only socioeconomic relations in the labor collective, but also analysis and evaluation of the effectiveness of the executive bodies in the social sphere.

social entrepreneurial audit labor

Conclusion

Social audit in modern Russia and theoretically, and practically experiencing the stage of formation, although in one, and in the other directions a lot has already been done. A few years ago, few years ago, few people heard about social audit. And today there is already a concept of the Russian model of social audit, which, in principle, approved by the Russian Trilateral Commission under the Government of the Russian Federation. IN State Duma The Russian Federation began a discussion of projects of federal laws "On Social Audit in Russia" and "State Social Standards". Nisa began its activities, who is a guild of social auditors professionals. In many higher educational institutions, Russia has begun training to social audit at the level of magistracy.

Bibliography

1. V.R. Bags, "Social audit in a social management system" - 2008.

2. V.R. Bags, "Social Audit: Russian Practice" - 2009.

3. N.N. Gritsenko, N.A. Volgin, Yu.N. Popov, F.I. Sharkov, A.A. Shulus "Fundamentals of the Social State". - M.: Publishing House "Atiso", 2009.

4. "Social audit: tutorial" - M.: Publishing House "Atiso", 2008.

5. Sh.Z. Sanatulov, "Social Audit: Problem Problem: Collection". - M.: Publishing House "Atiso", 2008.

6.A. Schlichter "Directions and mechanisms of interaction between socially responsible business with the non-commercial sector of the United States." - M.: Imheremo RAS, 2010.

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Social audit is a new phenomenon in modern social sciences and social practice of world market economy.

Upon reaching the objects of its survey, social audit is incomparable more comprehensive and wide in comparison with other types of audit. He is designed to evaluate the social climate at different levels.

Despite the fact that social audit is very young, however, he quickly conquers more and more positions and, above all, in countries with developed market relations.

In Russia, social audit is already breaking his way.

1. The concept of social audit

General definition of social audit of labor relations: this is an effective tool of the national social partnership system, which allows to carry out a dialogue and to come to a social consensus between stakeholders on the basis of reliable results of a voluntary and transparent social survey, aimed at regulating the process of reproduction and development of labor resources.

Practice shows that today social audit can be internal and external, wearing industry, corporate, regional or local character. Social audit may differ (be partial, selective, deployed, complete) and carry different temporary (short-term, one-time, long-term, periodic, continuous) character. It can be used as an important tool for operational, tactical and strategic management.

Currently, social audit has become a fairly stable system with characteristic features, procedures, technologies, as well as with its specific methods for analyzing non-financial reporting.

Social audit is understood as a procedure for the diagnosis of socioeconomic relations, monitoring the state and course of the implementation of collective agreements and agreements, plans and programs of social development in the enterprise. As a rule, the social inspection becomes desired or necessary if the company worsens the social climate. Most often, social audit is used in operational or tactical management, that is, it is resorted to it when there was an acute social conflict in the enterprise or when it becomes obvious that the conditions for the exacerbation of social relations occurred and the need to find out the reasons for the worsening of the social climate and outline the solutions of social solutions tension.

Social audit is one of the mechanisms of the management system and social development system, as well as a method of monitoring designed to observe the sphere of socioeconomic relations.

Objective of social audit - obtaining objective information on the nature of socioeconomic relations in the selected area of \u200b\u200bresearch (ie, an assessment of the organization's ability to resolve social problems that occur inside and outside it, and manage those of them that have a direct impact on human employment) .

The subject of social audit is a reliable and objective information coming from all levels of survey of socioeconomic relations through an analysis of the existing regulatory documentation (laws, decrees, agreements, contracts, orders, regulations, instructions and other regulations), as well as through field research, polls , interviews, monitoring, statistical data, and the like.

The object of social audit is socioeconomic relations in the context of the development, adoption and implementation of three and bilateral agreements and collective agreements, plans and social development programs operating at all levels of the social partnership system and the management of the socio-economic sphere (i.e. in all directions of activity Enterprises related to the formation of its corporate image, ensuring professional growth of workers, creating a favorable social and psychological climate for them, safe working conditions, etc.).

However, attention should be paid to the fact that social audit is largely more difficult than financial, environmental or other types of audit. After all, the subject of the survey here is not just material assets or financial and economic and other information, but a human resource.

2. History of social audit

The history of social audit began in the United States in the 1940s, when social ratings companies became regular. These ratings were assessed relations with personnel and trade unions, with the local community, donations, volunteering and other companies in local communities (Community Based Programs).

In the 1960s - 1970s. It began to increase public discontent with respect to the negative effects of production growth. Increasingly, economic growth was carried out due to environmental pollution, all kinds of discrimination, reduction in the safety of production, deterioration of the quality of goods.

The lion's share of responsibility for social injustices and economic inequality was entrusted to the business. So judged the government and public opinion. Public opinion and its leaders have become less to trust corporations, and, as a result, the number of buyers has decreased. The result was the public pressure on business in order to regulate socially significant aspects of companies. In response, business became increasingly to act as the initiator of "socially responsible behavior."

In the last third of the twentieth century. In the formation of investment portfolios, the level of corporate social responsibility of companies - issuers of securities was taken into account, stock investment indices in socially oriented organizations appeared. From 1971 to 1977, the number of companies from the list 500 submitted by CA increased from 239 to 45 667. However, international environmental and social standards did not yet exist at that time, and most of the available were disparaged, wearing random and response (work on appeals , The answer to the requests of local authorities or trade union requirements). The situation began to change in 2000, when about half of the world's largest companies presented global environmental reports (Global Environmental Reports), and 54% - on social responsibility programs and kg68. In 2001, the first international company that decided to launch the Social Reporting Program at the global level appeared "British American Tobaco".

Thus, by the beginning of the XXI century, social audit is allocated to an independent theoretical and practical direction of entrepreneurial activity and becomes an indispensable element of the economy. In these countries, the organizational and legal basis of social audit, creating the necessary conditions for the work of social auditors, is being implemented and successfully implemented. The essence of social audit is to provide the customer to the audit of independent and adequate information obtained as a result of the analysis of the problems described by the Customer. Social audit allows you to identify existing risks in the socio-labor field at the enterprise level and develop measures to eliminate them. Moreover, in the conditions of the rapid process of globalization, social audit as a conscious socio-economic necessity began to go beyond the boundaries of industrialized states and began to spread around the world. Institutes of Social Audit in Algeria, Luxembourg, Morocco, Senegal and Tunisia are being created. Of great interest in social audit begin to show in China.

3. Social audit in Russia

The formation of social audit in Russia is largely the result of the process of globalization of socioeconomic relations in the context of modern world market economy. Naturally, in the formation of the Russian Social Audit System, many universal features are reflected, characterizing the historical evolution of the socio-labor relations of the world community.

It is not by chance that social audit originally originally in countries with a developed market economy and and only 25-30 years ago. Of course, social audit becomes necessary at a certain step of maturity of market relations, when no longer financial, and labor resources become a decisive factor in the effective activity of the enterprise.

Currently, the philosophy of corporate social responsibility of business begins to form in Russia, attention to increasing the positive image of Russian companies is strengthened, corporate ethical standards are being developed. All this is aimed at changing the negative relationship in society to business, the formation of a positive reputation of Russian business in the international arena.

One of the optimal and universal technologies of the study and management of social processes in our country was the concept of the Russian model of social audit, developed in 2007 on the initiative of the Federation of Independent Trade Unions of Russia (FNPR) by the team of scientists and teachers of the Academy of Labor and Social Relations under the direction of Professor Popov Yu. N . (Atiso). In early 2008, the concept was discussed and received approval at meetings of the Working Group of the Russian Trilateral Commission (RTC).

The value of the concept is that the desire to establish general rules with clear concepts for all sides of the social partnership arose. And even if clear social standards are developed, employers will be customers of social audit so that their enterprises correspond to these standards.

According to V. T. Ponizov, "Responsible Secretary of the Russian Tripartite Commission for the Regulation of Socio-Labor Relations, Candidate of Economic Sciences": All prerequisites were ripe in Russia to ensure that the concept of the Russian model has acquired a more practical orientation.

The proposal of the Academy of Labor and Social Relations on the need to develop a draft federal law "On Social Audit in the Russian Federation" deserves unconditional support.

As part of the concept of the Russian Social Audit Model, the Academy in October 2007 established the National Institute of Social Audit (Nisa), one of whose main goals is the testing, implementation and development in the practice of a social audit model in the Russian Federation.

The organizational and legal form of NIS is an autonomous non-profit organization, which allows NIS as an independent civil society institution (WWW ..

In the course of its practical work, the Institute faced the following problems:

First, it is a lack of qualified specialists to whom the highest requirement should be presented, such as:

- confirmation of highly qualified scientific degree not lower than a candidate of science in its field;

- ability to generalizations, concretization and clarifications that may not be contained in the initial task;

- Experience in participation and competence in conducting sociometric and sociological studies.

Here I would also like to note the basic ethical principles outlined, in the developed Ethical Code of the Social Auditor: Professionalism, Objectivity, independence.

Secondly, this is an accusation of the social auditors of the state functions (work inspections, job certification).

But, as we already know, social audit is a comprehensive, covered in the relationships of individual elements, a study of socioeconomic relations, which includes issues of labor inspection and found in certification of jobs.

In addition, it can be stated that the work of labor inspection and the certification of jobs is regulated by Russian legislation, their main goal is to control and supervision, as well as certification of production facilities. As for social audit, it does not have a legislative base today, the social audit procedure itself is voluntary, and it is not a controlling and superior tool.

4. Modern stage of development of social audit in Russia

The Russian model is due to many factors and, first of all, historical traditions, national mentality, specificity of the structure of socioeconomic relations:

ѕ The state is perceived by Russians as the dominant body and the Supreme Arbitrator in public relations management;

ѕ An important role in the formation of social communities is given to communitarianism;

ѕ Russian commitment to social justice;

ѕ disrespect for private property and laws;

Common good as the main goal of social activities and alternative to personal benefit;

ѕ Traditions of charity and patronage of the Russian business-owned audit, etc.

Currently, individual varieties of social audit are also known in Russia: audit of labor protection, audit of remuneration, environmental audit, etc. It is especially possible to identify the audit of the human resource management system, which in the center of analysis and evaluation of socioeconomic relations is posted.

The general scheme of social audit of the human resource management system is represented by two blocks.

The first block represent the labor potential factors of the labor collective:

1. Factor of professionalism. Under this factor means the qualitative characteristics of the employee, taking into account the peculiarities of his labor and social competencies.

2. The ethnoculture factor contains issues of the presence and nature of ethnocultural severity in the labor team and its impact on the quality of socioeconomic relations.

3. Psychophysical factor. The state of mental and physical health of the employee is an important factor in the success of the professional activities of the labor collective. Knowledge of the current level of the psychophysical state of the employee is necessary to the head to optimize these resources.

4. Education factor. In this case, the educational level of employees is analyzed, which determines the qualitative features of the employee's thinking. The nature and orientation of education, which is divided into general, professional and polytechnic, is also considered.

The second block includes the factors of the motivational field. Currently in Russia, as well as all over the world, one of the key problems associated with man in production is the problem of its labor motivation. The value of a person's motivation in the workplace in Russia today has increased dramatically, as the problems of the rate of development of the economy, labor productivity, unfavorable age structure are exacerbated.

Currently, it can be stated that the overall picture of the practical implementation of the Russian model of social audit is characterized by the following features:

ѕ legal vacuum in the field of social audit;

ѕ The lack of a unified, universal criteria system for audit conclusions in the social sphere and social reporting of Russian enterprises;

ѕ The lack of a methodological center and a coordinating organ for the development of social audit;

ѕ a growing understanding of the importance of social audit and demand for audit services by the authorities, employers and public organizations, primarily trade unions;

* The presence of a number of organizations engaged in social audit often not having qualified personnel;

ѕ spontaneity of education firms offering social audit services;

ѕ gradually penetration into the country and the expansion of the influence of Western audit firms.

Obviously, the modern stage of development of the Russian model of social audit puts on the agenda to solve the following tasks:

1. Development and adoption of the Law of the Russian Federation on Social Audit, Defining:

ѕ mechanisms for its implementation;

ѕ The powers and responsibility of the organization engaged in auditing activities in the sphere of social relations.

2. Creation at the Russian Trilateral Commission (RTK) Council for audit activities, the functions of which will be:

ѕ Development and implementation of a single social audit policy in the Russian Federation;

ѕ Implementation of the interaction of power, employers and trade unions on the implementation of social audit into the practice of implementing the social policy of the state;

ѕ Accreditation of organizations engaged in social audit and maintaining the register of accredited audit firms.

3. Formation under the public chamber of the Russian Federation Commission on the development of social audit in the Russian Federation, whose tasks will be:

ѕ All-term promotion of the transformation of social audit into the necessary and effective tool for the study and solving social problems of society;

ѕ Ensuring the Public Chamber with an effective tool for monitoring the activities of the executive authorities in the social sphere on the basis of social audit;

ѕ Control of the activities of organizations providing social audit services and compliance with the legislation;

ѕ Development of conditions for holding contests "Social Responsibility Region", as well as "High Social Efficiency University";

ѕ Control over the observance of legal norms governing auditing activities in the sphere of socioeconomic relations.

4. Creation of the Russian Scientific and Methodological Center for Social Audit on the basis of the National Social Audit Institute, which has the necessary scientific, methodological basis and personnel potential, which will be engaged in:

ѕ scientific and methodological support for social audit in the Russian Federation;

ѕ by addressing the issues of professional training of audit frames on the basis of the Academy of Labor and Social Relations;

ѕ development of the training system, advanced training and certification of social auditors for higher educational institutions in the regions of the country;

ѕ the definition of uniform approaches to the organization and content of social audit in the Russian Federation.

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Most enterprises have become accustomed to various types of checks: Financial audit, audit fire safety, audit of production conditions, audit of the quality of services provided (the so-called "Mistery Audit"), audit of social responsibility (social audit), etc.

Let's figure out what is a social audit, who needs this procedure for what.

Social Audit (Audit Social Responsibility) is an integrated approach to the process of verification, evaluation, preparation of the report, improving the efficiency of the organization. Thus, the social audit is a means of measuring the impact of a separate enterprise to society as a whole. Audit of social responsibility is assessed by formal and informal rules of behavior within the organization, the opinions of the parties interested in the company's activities, the level of interpersonal and professional relations, in order to choose the conditions favorable for the management and development of human resources.

Evaluation criteria, units of measurement and evaluation limits depend on the goals pursued and decisions. In this regard, social audit is carried out either for compliance with international or established local standards, or based on the internal corporate rules and norms of the company. In the latter case, the JUNION CERTIFIKEYSHESIESK company has the opportunity to develop an individual check list for an enterprise, projecting its many years of international experience in conducting social audits to the individual needs of the enterprise.

Social audit is a form of coordination of interests, which highlights the conditions for the realization of the interests of the workers themselves, as well as expectations related to the activities of the business structure in society and the state. As foreign experience shows, social audit acquires regulatory borders, especially when the Society is aware of the need to meet social requests when a policy of equal social responsibility is being formed.

Social audit system undergoing a certain evolution of change regulatory installations. Protective chains are gradually replaced by stimulating. In such requirements as transparency, the mutual respect of the parties, the content of social audit is revealed as a procedure that binds to the coordination of interests to the social consensus.

In the past few years, Smeta audits are becoming increasingly popular.

SMETA (Sedex Member Ethical Audit) is the type of verification, during which an assessment of the enterprise's compliance with the established requirements for four main areas: labor protection and industrial safety, environment, working conditions and businessworker reputation. According to the results of the audit, the data is posted on the SEDEX (Supplier Ethical Data Exchange) platform, where each corrupt company receives its individual identification code. Responsible Sourcing Social Audit Results are recognized by all the participants of the AIM Progress program, thanks to which the enterprise, as a supplier and buyers of its products, have the opportunity to reduce the number of audits and share information about audits with all interested parties who are registered on the platform Sedex.

AIM Progress is an assessment initiative to suppliers in which 24 mass consumption manufacturers are involved (FMCG - Fast Moving Consumer Goods). The participants of the initiative are the largest world-famous world brands, such as Coca-Cola, PepsiCo, Kraft Foods, Unilever, Nestlé, and others.

Pursuing the goal of strengthening the image of his company, the AIM Progress participants are paying increasing attention of corporate social responsibility, which includes a responsible approach to the choice of suppliers and sustainable production, which can be traced throughout the supply chain.

Accordingly, if an enterprise is one of the delivery chains for several AIM Progress participants, then passing 1 audit, it fulfills the requirements of several of its partners at the same time.

JUNION CERTIFIKEYSHESIS LLC is a partner of the participants of the AIM PROGRESS initiative and their suppliers as independent auditors. After social audit, we, if necessary, our experts are consulted.

Contact information on the audit of social responsibility:

Grigory Belenky
CEO
E-mail: This adress email Protected from spam bots. You must have JavaScript enabled to view.