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A Complex Perspective Of Social Audit In Corporate Governance

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  • Dumitrascu Mihaela

    (Accounting Department, Academy of Economic Studies, Bucharest, Romania)

  • Ciutacu Ileana

    (Economics Department, Academy of Economic Studies, Bucharest, Romania)

  • Savulescu Iulian

    (Accounting Department, Academy of Economic Studies, Bucharest, Romania)

Abstract

The social audit is interconnected with the corporate governance and contributes to the increase of the trust and transparency between stakeholders. Social audit aims to analyze social factors and how an organization can contribute to the improvement of its activity. Also it involves analyzing the environment in which the organization operates and how it can help to maintain or even improve it. The contribution of this paper is focused on a qualitative research on social practices within NGOs and banking institutions. There is a limited number of studies in this sense in the literature, because is quite difficult to exist a homogeneous image of a domain rather heterogeneous. The present study follows to build an image, accompanied by examples of socially responsible practices We realized a list with the issues related to social responsibility, with specific examples to argument this aspect.

Suggested Citation

  • Dumitrascu Mihaela & Ciutacu Ileana & Savulescu Iulian, 2014. "A Complex Perspective Of Social Audit In Corporate Governance," Balkan Region Conference on Engineering and Business Education, Sciendo, vol. 1(1), pages 585-588, August.
    • Handle: RePEc:vrs:brcebe:v:1:y:2014:i:1:p:585-588:n:104
    DOI: 10.2478/cplbu-2014-0104
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