DIAGNOSTIC AUDIT OF COMPLIANCE WITH THE PRINCIPLES OF SOCIAL RESPONSIBILITY OF FOREST SECTOR ENTERPRISES
Abstract
Based on the international standards FSC and SA 8000, methodological approaches to the formation of a diagnostic audit of compliance with the principles of social responsibility by enterprises in the forest sector have been improved. Three audit components and corresponding groups of indicators have been proposed: institutional (including indicators of compliance with the requirements of current legislation, efficiency of the organizational structure and management system), social (indicators of occupational safety, personnel safety, corporate social responsibility, interaction with stakeholders), environmental (indicators of non-exhaustion of forest use, forest protection activities, implementation of economic activities and their impact on the environment).
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