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Forestry Enterprises Diagnostic Audit of Compliance with the Social Responsibility Principles

Author

Listed:
  • Larysa Cherchyk
  • Nina Khumarova
  • Anna Burda

Abstract

This article improves the methodological approaches to the formation of diagnostic audit of forestry enterprises on the basis of international standards FSC and SA 8000. Three components of the audit and corresponding groups of indicators are proposed as: institutional (including indicators of compliance with the current legislation, organizational structure and management system effectiveness requirements), social (indicators of labour safety, personnel safety, corporate social responsibility, interaction with stakeholders), environmental (indicators of forest management, forest protection, economic measures implementation and their impact on the environment). The methodology was tested on the materials of the state enterprise "Kivertsivske Forestry". The results show that whilst enterprises mainly operate in accordance with the social responsibility principles, but there are identified several positions that need to be improved.

Suggested Citation

  • Larysa Cherchyk & Nina Khumarova & Anna Burda, 2023. "Forestry Enterprises Diagnostic Audit of Compliance with the Social Responsibility Principles," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 149-171.
    • Handle: RePEc:bas:econst:y:2023:i:4:p:149-171
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    File URL: https://www.iki.bas.bg/Journals/EconomicStudies/2023/2023-4/10_Cherchyk.pdf
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    References listed on IDEAS

    as
    1. Anjum Amin-Chaudhry, 2016. "Corporate social responsibility – from a mere concept to an expected business practice," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 12(1), pages 190-207, March.
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      More about this item

      JEL classification:

      • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
      • Q23 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Renewable Resources and Conservation - - - Forestry
      • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration

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