Home  Journals  International Accounting  41(191) - 2011 November

Features of the formation of national database approaches to auditing practices for social responsibility

Available online: 15 November 2011

Subject Heading: AUDITING

JEL Classification: 

The paper considers that the adoption in late 2010, ISO 26000 allows us to predict a further increase in activity of processes of social responsibility of Russian business. It is defined by this standard and the standard AA1000 mandatory audit verification faces a number of problems associated with the debatable approaches to determining the critical parameters of its execution.

Keywords: models of social responsibility, social accounting, verification of CSR, international standards of AA 1000 and GRI

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ISSN 2311-9381 (Online)
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