Essence and importance of social audit. Social audit

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Social audit in social management system (bags)

What exactly studies social audit at the enterprise level and what does it give the enterprise?

At the enterprise level, the following issues are investigated concerning the specific characteristics of the quality of labor life:

1. Audit of labor potential:

Professionalism

Education

Ethnoculture

Psychophysical state

2. Audit of the motivational field

Attitude to property

Material incentives for labor

Moral labor stimulation

Social protected worker

Ergonomics

Participation of worker in management

Corporate culture

We are also studying the psychological background available in the labor team: a positive, which generates enthusiasm, inspiration, cohesion, a benevolent atmosphere, a desire for work, etc. and negative, which leads to indifference, hostility, intentional making problems, insincerity, etc.

In other words, we analyze the impact psychological features People on the social climate and motivation to work.

Consequently, the improvement of the social climate should be considered as one of the most important factors for an increase in the efficiency of the enterprise.

Thus, we can say that social audit is one of the most important factors for increasing the efficiency of the enterprise.

Conducting social audit gives the following effect:

Reduces operating costs;

Improves image and reputation, I will remind you that today only 30% of the market value of the enterprise is reflected in the balance sheet, the rest-image, reputation, organization of labor, know-how, etc.;

Increases sales and loyalty to consumers;

Reduces personnel fluidity (here I would like to add that the organization of business management at the enterprise affects the competitiveness of personnel management. If you have selection, most potential employees, including the best university graduates, will not be interested in the work of companies that do not adhere to advanced corporate governance standards. In the process of choosing a job, subject to interest from competitors and lack of qualified specialists, they will make a choice in favor of the company with higher standards in work;

Improves staff loyalty, improves employee motivation (system of personnel motivation measures is a powerful weapon that allows you to increase the profitability of the work of the enterprise);

Reduces pressure from the auditory authorities;

Provides access to capital.

And in the aggregate, all this leads to an increase in the financial indicators of the enterprise.

Thus, in the light of the above, I want to draw your attention to that social audit not only explores the features of socioeconomic relations in society, but also offers practical tools and methodology.

Social audit in the presence of state will and public support allows you to create a real system of diagnosing public progress and form one of the channels of adequate and non-commissioned information for statistical bodies.

How to conduct social audit? (Turkin Sergey - Director of the Agency "Social Investments")

Step is the first - you need to consent and ensure the involvement of the company's management. The desire of the leadership to spend social audit occurs most often when something is wrong in the company, and traditional ways Could not find out what exactly and how to cope with it.

Step second - the formation of the Managing Committee (STEERING COMMITTEE) for the conduct of social audit. As a rule, this committee consists of top managers of the company representing leading units, and from managers who will directly participate in social audit.

Step Three - the creation of a team of auditors, leading managers, experts on organizational development. These people are together developing a survey methodology and a questionnaire. The team will investigate how real practice of the company corresponds to its vision and mission.

Step fourth - diagnostics corporate culture and identification of functional areas that require analysis and improvements: quality management, relationships with consumers and staff, security ambientRelationship with local communities. Depending on the needs of the company, trust groups of research can be expanded (for example, relations with investors, local and federal authorities).

Step Fifth - Analysis of the Mission of the Company, the allocation of regions and circumstances, when the stated mission and goals of the Company do not coincide with real practice.

Step Sixth - Search visible and hidden reasonsFor which the objectives of the company and real practice do not coincide.

Step seventh - collecting the necessary information about such problems among competitors in the industry, research such examples on identified problems.

Eighth's step - interviews with stakeholders and involved in problem areas of stakeholders (consumers, employees, local and federal officials) to clarify their expectations from socially responsible behavior of the company.

Step ninth is a comparison of internal data and external expectations.

Step Tenth - Drawing up a final report for the manager of the company and managers of the company.

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, 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 a acute social conflict occurred at the enterprise or when it becomes obvious that the conditions for exacerbation social relationship And there is a need to find out the reasons for the worsening of the social climate and outline the ways to solve social tensions.

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 began to be taken into account valuable papersThe indices of stock investments in socially oriented organizations have 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 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 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 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. 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.

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

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 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, 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, he does not have today legislative baseThe 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;

ѕ General Before the main goal 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.

It's obvious that modern stage The development of the Russian model of social audit puts the decision of the following tasks on the agenda:

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 observance legal normsregulating 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.

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 the private business that expressed an obvious interest in an objective and highly professional survey of social relations in its 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 of social development of the enterprise, to increase the competitiveness of products and services, to introduce resource saving, environmental protection measures;

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