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Social audit: main goals and scope.

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Introduction

Social audit is a new phenomenon in modern social sciences and social practice of the world market economy.

In terms of the scope of its survey objects, social audit is incomparably more comprehensive and broad compared to other types of audit. It is intended to assess the social climate at different levels.

Despite the fact that social audit is very young, nevertheless, it is quickly gaining a wider position and, above all, in countries with developed market relations.

In Russia, social audit is already making its way.

1. The concept of social audit

General definition of social audit labor relations: this is an effective tool for the national system of social partnership, allowing for dialogue and reaching social consensus between stakeholders based on 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, of an industry, corporate, regional or local nature. Social audit can differ in scale (partial, selective, extensive, complete) and have different temporal (short-term, one-time, long-term, periodic, continuous) nature. It can be used as an important tool for operational, tactical and strategic management.

Currently, social audit has turned into a fairly stable system with its own characteristic features, procedures, technologies, as well as its own specific methods for analyzing non-financial reporting.

Social audit is understood as a procedure for diagnosing socio-economic relations, monitoring the status and progress of implementation of collective agreements and agreements, plans and programs for social development at an enterprise. As a rule, a social survey becomes desirable or necessary if the social climate at the enterprise worsens. Most often, social audit is used in operational or tactical management, that is, it is resorted to when an acute social conflict has occurred at the enterprise or when it becomes obvious that conditions are being created for the aggravation of social relations and there is a need to find out the reasons for the deterioration of the social climate and outline ways to solve social problems. tension.

Social audit is one of the mechanisms of the system of leadership and management of social development, as well as a monitoring method designed to monitor the sphere of socio-economic relations.

The purpose of a social audit is to obtain objective information about the nature of socio-economic relations in the selected area of research (i.e., assessing the organization’s ability to resolve social problems that arise inside and outside it, and manage those that have a direct impact on a person’s work activity).

The subject of a social audit is reliable and objective information coming from all levels of survey of socio-economic relations through the analysis of existing regulatory documentation (laws, decrees, agreements, contracts, orders, regulations, instructions and others regulations), and also through field studies, surveys, interviews, monitoring, statistical data and the like.

The object of social audit is socio-economic relations in the context of the development, adoption and implementation of tri- and bilateral agreements and collective agreements, plans and programs of social development operating at all levels of the system of social partnership and management of the socio-economic sphere (i.e. in all areas of activity enterprises related to the formation of its corporate image, ensuring the professional growth of employees, creating for them a favorable socio-psychological climate, safe working conditions, etc.).

However, attention should be paid to the fact that social audit is in many ways more complex than financial, environmental or other types of audit. After all, the subject of the survey here is not just material assets or financial, economic and other information, but human resources.

2. History of social audit

The history of social audit began in the USA in the 1940s, when social ratings of companies became regular. These ratings assessed relations with employees and unions, with the local community, donations, volunteerism and other company programs in local communities (community based programs).

In the 1960s - 1970s. Public dissatisfaction began to increase regarding the negative consequences of increased production. Increasingly, economic growth was achieved through environmental pollution, all kinds of discrimination, decreased production safety, and deterioration in the quality of goods.

The lion's share of responsibility for social injustice and economic inequality was placed... on business. This is what the government and public opinion thought. Public opinion and its leaders began to trust corporations less and, as a result, the number of buyers decreased. The result was public pressure on business to regulate socially significant aspects of companies' activities. In response to this, business has increasingly become the initiator of “socially responsible behavior.”

In the last third of the twentieth century. When forming investment portfolios, the level of corporate social responsibility of companies issuing securities began to be taken into account, and indices of stock investments in socially oriented organizations appeared. From 1971 to 1977, the number of Fortune 500 companies that submitted CAs increased from 239 to 45,667. However, international environmental and social standards did not yet exist at that time, and most of those that existed were scattered, random and reactive in nature (work on appeals, response to requests from local authorities or demands from trade unions). This began to change in 2000, when about half of the world's largest companies submitted global reports on environmental programs(Global Environmental Reports), and 54% - under programs in the field of social responsibility and CG68. In 2001, the first international company to decide to launch a social accountability program at the global level was British American Tobaco.

Thus, to beginning of XXI century in industrialized countries, social audit stands out as an independent theoretical and practical direction entrepreneurial activity and becomes an indispensable element of the economy. In these countries, an organizational and legal framework for social audit is being formed and successfully implemented, creating the necessary conditions for the work of social auditors. The essence of a social audit is to provide the audit customer with independent and adequate information obtained as a result of an analysis of the problems outlined by the customer. Social audit allows you to identify existing risks in the social and labor sphere at the enterprise level and develop measures to eliminate them. Moreover, in the context of the rapid process of globalization, social audit as a conscious socio-economic necessity began to go beyond the borders of industrialized countries and began to spread throughout the world. Social audit institutions are being created in Algeria, Luxembourg, Morocco, Senegal and Tunisia. China is beginning to show great interest in social auditing.

3. Social audit in Russia

The formation of social audit in Russia is largely the result of the process of globalization of socio-economic relations in the context of the modern world market economy. Naturally, the formation of the Russian social audit system also reflects many universal features that characterize the historical evolution of social and labor relations of the world community.

It is no coincidence that social audit initially arose in countries with developed market economies and only 25-30 years ago. Of course, social audit becomes necessary at a certain stage of maturity of market relations, when it is no longer financial, but labor resources that become the decisive factor in the effective operation of an enterprise.

Currently, a philosophy of corporate social responsibility of business is beginning to take shape in Russia, and attention is increasing to increasing the positive image of Russian companies, corporate ethical standards are being developed. All this is aimed at changing the negative attitude towards business in society and creating a positive reputation for Russian business in the international arena.

One of the optimal and universal technologies for research and control social processes In our country, the Concept of the Russian model of social audit was developed, developed in 2007 on the initiative of the Federation of Independent Trade Unions of Russia (FNPR) by a team of scientists and teachers of the Academy of Labor and Social Relations under the leadership of Professor Yu.N. Popov. (ATiSO). At the beginning of 2008, the Concept was discussed and approved at meetings of the working group of the Russian Tripartite Commission (RTC).

The value of the Concept lies in the fact that there was a desire to establish general Rules with clear concepts for all parties to the social partnership. And also, if clear social standards are developed, employers will be the customers of social audits so that their enterprises comply with these standards.

According to V.T. Ponizov, “Executive Secretary of the Russian Tripartite Commission for the Regulation of Social and Labor Relations, Candidate of Economic Sciences”: in Russia, all the prerequisites have matured for the Concept of the Russian model to acquire 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 Russian Federation».

As part of the implementation of the Concept of the Russian social audit model, the Academy in October 2007 established the National Institute of Social Audit (NISA), one of the main goals of which is to test, implement and develop in practice the social audit model in the Russian Federation.

The organizational and legal form of NISA is autonomous non-profit organization, which allows us to consider NISA as an independent institution civil society.

During his practical work The institute faced the following problems:

Firstly, there is a lack of qualified specialists, to whom the most high requirement, such as:

Confirmation highly qualified scientific degree at least a candidate of science in his field;

The ability to make generalizations, specifications and clarifications that may not be contained in the original task;

Experience in participation and competence in conducting sociometric and sociological research.

Here I would also like to note the basic ethical principles set out in the developed code of ethics for a social auditor: Professionalism, Objectivity, Independence.

Secondly, this is an accusation that social auditors perform state functions (labor inspectors, workplace certification).

But, as we already know, social audit is a comprehensive study of socio-economic relations, covering the interrelationships of individual elements, which also includes issues that are under the jurisdiction of the labor inspectorate and are encountered during the certification of workplaces.

In addition, it can be stated that the work of the labor inspection and certification of workplaces is regulated by Russian legislation, their the main objective consists of control and supervision, as well as certification of production facilities. As for social audit, it currently does not have a legislative basis; the social audit procedure itself is voluntary, and it is not a controlling and supervising instrument.

4. Modern stage development of social audit in Russia

The Russian model is determined by many factors and, first of all, historical traditions, national mentality, and the specific structure of socio-economic relations:

* the state is perceived by Russians as the dominant body and the supreme arbiter in the management of social relations;

ѕ important role in the formation of social communities is given to communitarianism;

* Russians’ commitment to the principle of social justice;

* disrespect for private property and laws;

* the common good as the main goal of social activity and an alternative to personal gain;

ѕ traditions of charity and patronage of the arts in Russia, business and social audit, etc.

Currently, certain types of social audit are known and practiced in Russia: labor safety audit, wage audit, environmental audit, etc. Particularly noteworthy is the audit of the human resource management system, which places people at the center of the analysis and assessment of socio-economic relations.

The general scheme of social audit of the human resource management system is presented in two blocks.

The first block represents the labor potential factors of the workforce:

1. Factor of professionalism. This factor refers to the qualitative characteristics of the employee, taking into account the specifics of his labor and social competencies.

2. The ethnocultural factor contains questions of the presence and nature of ethnocultural expression in the work collective and its impact on the quality of socioeconomic relations.

3. Psychophysical factor. The state of mental and physical health of an employee is an important factor in the success of the professional activities of the workforce. Knowledge of the current level of the employee’s psychophysical state is necessary for the manager to optimize these resources.

4. Education factor. IN in this case The educational level of workers is analyzed, which determines the qualitative features of the worker’s thinking. The nature and orientation of education, which is divided into general, vocational and polytechnic, is also considered.

The second block includes factors of the motivational field. Currently, in Russia, as well as throughout the world, one of the key problems associated with a person in production is the problem of his work motivation. The importance of human motivation in the workplace in Russia today has increased sharply, as the problems of the pace of economic development, labor productivity, and the unfavorable age structure of the population are becoming more acute.

Currently, it can be stated that the general picture of the practical implementation of the Russian social audit model is characterized by the following features:

* legal vacuum in the field of social audit;

ѕ the absence of a single, universal system of criteria for audit reports in social sphere and social reporting Russian enterprises;

ѕ the absence of a methodological center and a coordinating body for the development of social audit;

ѕ growing understanding of the importance of social audit and demand for audit services from the authorities, employers and public organizations, primarily trade unions;

* the presence of a number of organizations involved in social audit, often without qualified personnel;

ѕ spontaneity of formation of companies offering social audit services;

ѕ gradual penetration into the country and expansion of the influence of Western audit firms.

It is obvious that the current stage of development of the Russian social audit model puts on the agenda the solution of the following tasks:

1. Development and adoption of the Russian Federation law on social audit, defining:

* mechanisms for its implementation;

* powers and responsibilities of organizations engaged in auditing activities in the field of social relations.

2. Creation of an Audit Council under the Russian Tripartite Commission (RTC), the functions of which will be:

ѕ development and implementation of a unified social audit policy in the Russian Federation;

* implementation of interaction between the authorities, employers and trade unions to introduce social audit into the practice of implementing state social policy;

ѕ accreditation of organizations involved in social audit and maintaining a register of accredited audit firms.

3. Formation of a commission under the Public Chamber of the Russian Federation for the development of social audit in the Russian Federation, the tasks of which will be:

* every possible assistance in transforming social audit into a necessary and effective tool for studying and solving social problems of society;

ѕ providing the Public Chamber with an effective tool for monitoring the activities of bodies executive power in the social sphere based on social audit;

ѕ control of the activities of organizations providing social audit services and their compliance with legislation;

ѕ development of conditions for holding competitions “region of social responsibility”, as well as “university of high social efficiency”;

* control over compliance legal norms regulating audit activities in the field of socio-economic relations.

4. Creation of the Russian Scientific and Methodological Center for Social Audit on the basis of the National Institute of Social Audit, which has the necessary scientific, methodological base and personnel potential, which will deal with:

* scientific and methodological support for social audit in the Russian Federation;

* resolving issues vocational training audit personnel on the basis of the Academy of Labor and Social Relations;

ѕ development of a system of training, advanced training and certification of social auditors for higher educational institutions in the regions of the country;

ѕ determination of uniform approaches to the organization and content of social audit in the Russian Federation.

Thus, if there is political will and public support, a real universal system diagnostics and regulation of not only socio-economic relations in the workforce, but also analysis and assessment of the effectiveness of the activities of executive authorities in the social sphere.

social entrepreneurial labor audit

Conclusion

Social audit in modern Russia, both theoretically and practically, is in its infancy, although a lot has already been done in one and the other direction. Just a few years ago, few people in Russia had heard of social audit. And today there is already a Concept of the Russian model of social audit, which is approved in principle by the Russian Tripartite Commission under the Government of the Russian Federation. IN State Duma discussion of projects has begun federal laws“On social audit in Russia” and “State social standards”. NISA, which is a guild of professional social auditors, began its activities. In many higher educational institutions Russia has started teaching social audit at the master's level.

Bibliography

1. V.R. Meshkov, “Social audit in the social management system” - 2008.

2. V.R. Meshkov, “Social audit: Russian practice” - 2009.

3. N.N. Gritsenko, N.A. Volgin, Yu.N. Popov, F.I. Sharkov, A.A. Shulus “Fundamentals of a social state.” - M.: Publishing house "ATISO", 2009.

4. “Social audit: tutorial" - M.: Publishing house "ATISO", 2008.

5. Sh.Z. Sanatulov, “Social audit: a problem of development: collection.” - M.: Publishing house "ATISO", 2008.

6. A.A. Schlikhter “Directions and mechanisms of interaction between socially responsible business and the non-profit sector of the United States.” - M.: IMEMO RAS, 2010.

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MINISTRY OF EDUCATION AND SCIENCE OF RUSSIA

Federal State Budgetary Educational Institution

higher professional education

"Tula State University"

Department of Sociology and Political Science

Coursework in the discipline

"Fundamentals of a welfare state"

" Socialaudit. BasicgoalsAndsphereapplications"

Completed by: student gr.730421

Ryabova Ulyana

Scientific adviser:

candidate of social sciences Sciences, Associate Professor Bondarenko A.I.

Content

Introduction
The concept of social audit
Conclusion

Introduction

Social audit in modern Russia, both theoretically and practically, is in its infancy, although a lot has already been done in one and the other direction. Here, first of all, we should highlight the Concept of the Russian model of social audit, developed by a group of scientists at the Academy of Labor and Social Relations, as well as experimental work to test and implement its main provisions in practice, including the creation of the National Institute of Social Audit .

Social audit (SA) is a new phenomenon in modern social sciences and social practice of the world market economy.

In theoretical and methodological terms, SA is based on the concept of socioeconomics. Socioeconomics, a direction founded by Amitai Etzioni, develops in parallel with economic sociology, mainly based on criticism of the neoclassical approach. - an interdisciplinary scientific discipline, the center of which is the process of reproduction of human resources. The practical significance of CA is that it can serve as an effective tool for regulating socio-economic relations and thereby significantly increase the level of human resource management - a decisive factor of production in a modern market economy.

The SA is of particular relevance for Russia. And the point here is not only and not so much in the economic profitability of the SA. Several important circumstances must be taken into account. Firstly, special role social relations in national history and, in particular, perhaps, the fact that no country in the world has experienced as many social upheavals as Russia in the last century. Secondly, quite recently, in the 90s, our country experienced a severe systemic crisis, which caused the greatest damage specifically to the social sphere, the dire consequences of which are felt to this day. Thirdly, Russia is currently experiencing a qualitatively new stage of its socio-economic development, when the fight against poverty and the implementation of national programs(education, healthcare, housing construction, agricultural development). Fourthly, in the context of the globalization of socio-economic relations, Russia can ensure sustainable and long-term development and take a more worthy place in the world community only on the basis innovation economy, wherein decisive role Human resources must play a role. SA is an effective tool for regulating human resources, allowing one to avoid social upheavals, form a system of social risk management based on dialogue between social and business partners, implement social strategic goals, and thereby contribute to the transformation of Russia into a truly social state.

The main purpose of the work is to study social audit. To achieve this goal, the following tasks are solved:

u the concept of social audit is studied;

u the main goals and objectives of social audit are identified;

u the scope of application of social audit is considered;

The object of the social audit is socio-economic relations in the context of the development, adoption and implementation of tri- and bilateral agreements and collective agreements, plans and programs of social development operating at all levels of the system of social partnership and management of the socio-economic sphere

The subject of a social audit is reliable and objective socioeconomic information coming from all levels of surveying socioeconomic relations through the analysis of existing regulatory documentation (laws, decrees, agreements, contracts, orders, regulations, instructions), as well as through field research, surveys, interviews, monitoring, statistical data.

The concept of social audit

General definition of social audit of labor relations: this is an effective tool of the national system of social partnership, allowing for dialogue and reaching social consensus between stakeholders based on reliable results of a voluntary and transparent social survey aimed at regulating the process of reproduction and development of labor resources.

Currently, social audit has turned into a fairly stable system with its own characteristic features, procedures, technologies, as well as its own specific methods for analyzing non-financial reporting.

Social audit is one of the mechanisms of the system of leadership and management of social development, as well as a monitoring method designed to monitor the sphere of socio-economic relations.

The purpose of a social audit is to obtain objective information about the nature of socio-economic relations in the chosen area of research (i.e., assessing the organization’s ability to resolve social problems that arise within and outside its borders, and to manage those that have a direct impact on a person’s work activity) .

Features of the formation of social audit in Russia

The features of the Russian social audit model are determined by many factors and, first of all, historical traditions, national mentality, and the specifics of socio-economic relations.

A fundamentally important feature of the Russian model is that social audit is considered as an instrument of the social partnership system. The inclusion of Russian social audit in the social partnership system significantly expands the circle of customers for surveying socio-economic relations.

One of the important features of the Russian social audit model should be considered its strictly voluntary nature, i.e. each of the interested parties, at its own discretion, decides to be its customer or not. The results obtained during the social audit remain with the audit customer.

The Russian model of social audit is also characterized by its strategic orientation. Abroad, social audit is mainly used in operational and tactical social management. In Russia, the strategic nature of social audit is largely determined by the possibility of its use at higher levels (federal, regional, sectoral, etc.), as well as by the relatively longer period of formation of moral standards and business ethics, rules the relationship between business and society.

Social audit as a tool of the social partnership system

Social audit in Russia is beginning to take shape in close connection with the system of social partnership, the solid foundation of which is enshrined in Labor Code Russian Federation, as well as in the legislative acts of most Russian regions.

Social partnership can be defined as a system of interaction between employees (representatives of employees), employers (representatives of employers), bodies state power, local governments and non-governmental organizations, aimed at achieving consensus in the field of socio-economic relations. There is an objective basis for the direct interest in social audit, first of all, of the business community itself and the organizations representing it.

The main interest of trade unions in social audit is that their participation in it allows:

- significantly strengthen its position in the social partnership system and more effectively carry out its protective function;

- include in the object of the audit the terms of various collective agreements and agreements, at all levels and areas, which, of course, increases the degree of fulfillment of mutual obligations of social partners;

- achieve an equal dialogue in which the results of an independent social audit are used, which gives trade unions the opportunity, based on the analytical results of the audit, to achieve a social consensus of all interested parties;

- strengthen influence on the process of bringing the Russian social system of norms and rules closer to world standards, including the convergence of Russian legislation on occupational safety and health of workers with the legislation of the European Union;

- increase the efficiency of the trade union legal labor inspection.

The interest of state authorities and local governments in applying the social audit system can be expressed in the fact that they have the opportunity to:

- obtain adequate and objective information about public relations in relevant areas of socio-economic and environmental life of society at all levels;

- reveal latent forms of social tension in the national economy and take the necessary measures in a timely manner;

- more effectively regulate socio-economic relations through the mechanisms of the social partnership system;

- constantly study, analyze and evaluate the effectiveness of the activities of executive authorities of the constituent entities of the Russian Federation;

- verify the degree of implementation of national social projects;

- create a life that is adequate to the requirements legal basis regulating social and labor relations and the social audit system.

Thus, the involvement of civil society institutions in social audit allows the state to act not as a controller, but primarily as a coordinator of socio-economic relations and thereby make the system of regulating relations in the social sphere more flexible.

Based characteristic features and the features of social audit in Russia, it can be considered an effective tool for social partnership, allowing for dialogue between interested parties based on reliable results of a voluntary, independent and objective audit, aimed at achieving consensus in the regulation of socio-economic relations.

Social audit technology

The development and construction of any social technology, including social audit, has several stages:

· theoretical: defining the goal, the object of technologization; splitting a social object into components and identifying social connections;

· methodological: selection of methods, means of obtaining information, its processing, analysis, principles of its transformation into specific conclusions and recommendations;

· procedural: organizing practical activities to develop social technologies.

The essence of a social audit ultimately comes down to the following: based on the collected information and subsequent comparison, comparison of socio-economic indicators of specific enterprises, industries or regions with certain standards, analyze the actual state of these indicators, identify their dynamics (positive or negative), determine impact on the performance results of the social audit object, formulate conclusions and recommendations.

The following may serve as standards for achieving socioeconomic indicators:

· top scores achieved by the object of social audit itself in past periods of time;

· planned (recommended) levels of achievement, enshrined in the relevant documents (collective agreement, tariff agreement, social development plan of an enterprise or industry, etc.);

· standard levels of indicators;

· average or better results: for an enterprise - among similar enterprises in the industry, region, country; for the industry in other industries and in the country; for the region - in other regions and in the country;

· optimal values of achievements of other objects similar to the object of social audit, i.e. those limits at which the greatest efficiency was achieved at these facilities;

· relevant standards International organization labor;

· confirmation of compliance of socio-economic indicators with the current legislation of the Russian Federation.

Carrying out such a comparison with a certain standard is aimed at tracing the dynamics of a particular socio-economic indicator, identifying and characterizing its relationship with the entire system of indicators, determining the impact on certain socio-economic processes occurring at the object of social audit, and ultimately, assessing it from the point of view from the point of view of the impact on all activities of the social audit object.

This assessment is basic in the system and sequence of further possible analytical procedures of social audit:

· consideration of each socioeconomic indicator obtained as a result of the analysis from the point of view of compliance of its level with parameters normal for of this enterprise, industry, region;

· identification of factors that influenced the value of specific socio-economic indicators, and calculations of possible changes in these indicators when modifying one or another factor;

· forecasting the required values of socio-economic indicators for the future and establishing ways to achieve these values;

· identifying the interdependence of indicators of the socio-economic state and ensuring a targeted impact on increasing the efficiency of the overall enterprise, industry, region;

· substantiation of hypotheses for the development of socio-economic indicators and the state of an enterprise, industry, region with a corresponding change in the conditions of their activity.

The technology for conducting a social audit, regardless of the methods used, has a logical system of sequence of actions and consists of the following steps.

As a rule, enterprises, industries and regions should use external audit. Management turns to the social audit agency with an invitation to conduct a social examination, for example, if it is necessary to radically resolve social issues during implementation new technology, repurposing production, structural reorganization, creating temporary or operational creative groups, resolving conflict situations between employees and the employer, identifying the causes of employee dissatisfaction, etc.

A social auditor carrying out such work must be well versed not only in social policy, but also in financial issues, managerial ethics, social and psychological aspects of management, and know labor and administrative law.

When directly conducting a social audit, the main stages of the social auditor’s activities are:

· familiarity with the task(s);

· defining the boundaries of your actions;

social audit auditor

· study of the social balance and other documentation of the social audit object itself (enterprise, industry, region) and regulatory documents;

· preparation of questionnaires and questionnaires;

· preparation of detailed work program;

· implementation of work;

· compilation of a report.

Such an examination of one or several single-profile enterprises may require, for example, from one to several months when a team of social auditors of several people works with the necessary specialists involved in certain problems.

The social auditor should begin the audit by studying and researching the performance of the enterprise, industry or region, so that with the help reference materials and regulatory documents to detect all deviations from norms and standards, if any. Comparison, as already noted, can be made with the best achievements of other enterprises, regions, and the country as a whole. Special attention At the same time, attention is paid to non-financial and social reporting, financial and accounting documents, analytical and synthetic accounting data, the results of questionnaires, surveys, as well as personnel costs, decisions environmental problems, for the development of social programs, etc.

To describe social policy, it is necessary to identify several of the most significant indicators depending on the goals of the social audit in each specific case. For example:

· employment (its level, the nature of the labor offered, ensuring the stability of the workforce, the impact of innovations, promotion practices, gender policy, employment of women, the elderly and other vulnerable categories of workers);

· remuneration and incentives for labor (relative level of remuneration, their types, dynamics and structure, lower level of wages, etc.);

· safety and improvement of working conditions (investment of financial resources in this area and evaluation of the results obtained);

· professional education(volume, types, content, duration, cost);

· state of the environment, etc.

After analyzing the social policy on the studied object of social audit, its strengths and weak sides, a general diagnosis is made.

Diagnostics allows us to identify the fundamental sources of social risks, connections and random inconsistencies between various aspects of social policy; areas of social costs.

Before starting the survey, the social auditor must clearly establish for himself three main starting points:

· make sure that there is a reality of creating a balance between the benefits of the social audit customer and the hopes of employees;

· assess the possibility of using the results obtained to implement the main goals in the field of social policy;

· determine the type of social audit and objects of study.

Therefore, it is important to correctly classify social audit.

Depending on the timing, nature, goals and other parameters, social audit can be classified as follows.

Depending on the nature of management objects, social audit is carried out:

· in the country as a whole;

· in industries;

· in the regions;

· at an enterprise, in an organization.

On the role of social audit in managing socio-economic processes:

· internal social audit, which is an integral part of management accounting and provides analytical information to the management of an enterprise, industry, region;

· external social audit, which is carried out by social audit agencies, is an integral part of non-financial reporting and provides relevant not only to the management of the enterprise, industry, region, but also to external users, primarily social partners.

According to the frequency of social audit:

· long-term social audit aimed at developing forecasts for the social development of an enterprise, industry, region;

· operational social audit carried out within a certain time frame;

· current social audit, which is carried out during the period of summing up the activities of an enterprise, industry, region for a given period.

For subjects of social process management, social audit is carried out:

· management, trade unions, business community together;

· management;

· trade unions;

· business community, entrepreneurs;

· social audit agencies.

· complete, in the case of a study of all socio-economic activities of an enterprise, industry, region;

· local, when the research is carried out only in certain divisions of the enterprise, at individual enterprises in the industry or region;

· thematic, when individual blocks of the socio-economic system are studied.

According to the functional content of the procedures performed, social audit can be divided into:

· social audit of compliance;

· social performance audit;

· strategic social audit.

Scope of social audit

Social audit is used by sociologists to diagnose the state and functioning of the social system and management system, and assess the effectiveness of management. Thus, the main goal of social audit is to optimize management and increase its efficiency.

The social audit procedure includes three main stages. At the first stage of the study, a sociological diagnosis of the state and functioning of the social system is carried out. For diagnosis, a scientifically sound, methodologically verified comprehensive sociological methodology is required, based on a system of objective and subjective, quantitative and qualitative indicators that can be measured using various sociological methods. The diagnostic methodology is based on the integration of such research methods as a population survey, focus group, expert survey, analysis of official documents characterizing the activities of the city administration, as well as analysis of statistical indicators of the level of socio-economic development of the municipality. The second stage of the social audit is the assessment of the social effectiveness of the activities of government bodies.

In this regard, the development of conceptual models of social efficiency of government agencies, the search for criteria for its evaluation, as well as the identification of factors that influence social efficiency are of particular relevance.

The third stage of social audit is the design, development and implementation of social technologies that would help optimize municipal management and increase its social efficiency.

Thus, the technology of social audit corresponds to the principles of the social engineering approach, and therefore can be quite successfully used to analyze and evaluate the effectiveness of municipal government. The advantages of this technology include: manufacturability, algorithmic nature, complex nature, a combination of statistical and sociological indicators, the use of quantitative and non-quantitative methods that allow obtaining reliable data.

Conclusion

Based on the results of the study, the following conclusions can be drawn. The importance of domestic social audit is not limited only to connecting our country to the globalization of socio-economic relations. The scientific relevance and practical relevance of social audit in Russia are determined at the same time by its civilizational, historical features, national mentality, as well as a qualitatively new stage of socio-economic development that it is experiencing today.

A social audit of an enterprise influences not only the social side of the enterprise’s activities, but also the socio-economic one. Thus, social audit allows you to reduce production costs and increase the economic effect of activities: improve financial and economic indicators, improve the image and reputation of the enterprise, reduce staff turnover, increase the level of staff motivation, increase the investment attractiveness of the enterprise, and attract new consumers.

The relevance of social audit for Russia is recognized at the highest level of the country's executive power. Speaking at a meeting of the Council for the Implementation of National Projects under the President of the Russian Federation (02.28.08), V.V. Putin emphasized the role of public audit as one of the key aspects of social policy. “...We need new mechanisms for the inclusion of civil society institutions, experts, professional communities in the process of forming social programs, as well as a procedure for assessing their effectiveness,” he said, noting that it is necessary to “come close to a public audit of all decisions and actions of the authorities in the field of social politicians".

List of used literature

1) A. Shulus, Y. Popov. Social audit.

2) V.R. Meshkov, "Social audit in the social management system."

3) V.R. Meshkov, "Social audit: Russian practice".

4) N.N. Gritsenko, N.A. Volgin, Yu.N. Popov, F.I. Sharkov, A.A. Shulus "Fundamentals of a social state."

5) O.A. Volovik "Social audit of the activities of municipal authorities in the process of developing civil society institutions."

6) The concept of the Russian model of social audit. // Labor and social relations. - 2007. - No. 2.

7) Popov Yu.N. Social audit: a new utopia or an effective tool.

8) Sviridov A.K. "Social audit - essential element mutual responsibility of participants in social partnership // Theory and practice of social development".

9) Social policy. Textbook. / Ed. ON THE. Volgina.

10) "Social audit: training manual." - M.: Publishing house "ATISO", 2008.

11) Social audit as a tool of the social partnership system - magazine " Creative economy" № 9 (33 ) behind 2009.

12) I.E. Zerchaninova, "Technology of social audit of the effectiveness of municipal government."

13) Toneva D.S., Kaloferov Kh.P., Toneva K.P. "The Origin and Development of Social Audit."

14) Sh.Z. Sanatulov, "Social audit: a problem of development: collection."

15) Sheremet A.D., Suits V.P. - "Audit".

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Social audit: main goals and scope.

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Introduction

Social audit (SA) is a new phenomenon in modern social sciences and social practice of the world market economy.

The main purpose of the work is to study social audit. To achieve this goal, the following tasks are solved:

u the concept of social audit is studied;

u the main goals and objectives of social audit are identified;

u the scope of application of social audit is considered;

The concept of social audit

Currently, social audit has turned into a fairly stable system with its own characteristic features, procedures, technologies, as well as its own specific methods for analyzing non-financial reporting.

Social audit is one of the mechanisms of the system of leadership and management of social development, as well as a monitoring method designed to monitor the sphere of socio-economic relations.

Features of the formation of social audit in Russia

The features of the Russian social audit model are determined by many factors and, first of all, historical traditions, national mentality, and the specifics of socio-economic relations.

A fundamentally important feature of the Russian model is that social audit is considered as an instrument of the social partnership system. The inclusion of Russian social audit in the social partnership system significantly expands the circle of customers for surveying socio-economic relations.

One of the important features of the Russian social audit model should be considered its strictly voluntary nature, i.e. each of the interested parties, at its own discretion, decides to be its customer or not. The results obtained during the social audit remain with the audit customer.

Social audit as a tool of the social partnership system

Social audit in Russia is beginning to take shape in close connection with the system of social partnership, the solid foundation of which is enshrined in Labor Code Russian Federation, as well as in the legislative acts of most Russian regions.

The main interest of trade unions in social audit is that their participation in it allows:

- significantly strengthen its position in the social partnership system and more effectively carry out its protective function;

- include in the object of the audit the terms of various collective agreements and agreements, at all levels and areas, which, of course, increases the degree of fulfillment of mutual obligations of social partners;

- achieve an equal dialogue in which the results of an independent social audit are used, which gives trade unions the opportunity, based on the analytical results of the audit, to achieve a social consensus of all interested parties;

- strengthen influence on the process of bringing the Russian social system of norms and rules closer to world standards, including the convergence of Russian legislation on occupational safety and health of workers with the legislation of the European Union;

- increase the efficiency of the trade union legal labor inspection.

The interest of state authorities and local governments in applying the social audit system can be expressed in the fact that they have the opportunity to:

- obtain adequate and objective information about public relations in relevant areas of socio-economic and environmental life of society at all levels;

- reveal latent forms of social tension in the national economy and take the necessary measures in a timely manner;

- more effectively regulate socio-economic relations through the mechanisms of the social partnership system;

- constantly study, analyze and evaluate the effectiveness of the activities of executive authorities of the constituent entities of the Russian Federation;

- verify the degree of implementation of national social projects;

- create a life that is adequate to the requirements legal basis regulating social and labor relations and the social audit system.

Thus, the involvement of civil society institutions in social audit allows the state to act not as a controller, but primarily as a coordinator of socio-economic relations and thereby make the system of regulating relations in the social sphere more flexible.

Social audit technology

The development and construction of any social technology, including social audit, has several stages:

· theoretical: defining the goal, the object of technologization; splitting a social object into components and identifying social connections;

· methodological: selection of methods, means of obtaining information, its processing, analysis, principles of its transformation into specific conclusions and recommendations;

· procedural: organizing practical activities to develop social technologies.

The following may serve as standards for achieving socioeconomic indicators:

· top scores achieved by the object of social audit itself in past periods of time;

· planned (recommended) levels of achievement, enshrined in the relevant documents (collective agreement, tariff agreement, social development plan of an enterprise or industry, etc.);

· standard levels of indicators;

· average or better results: for an enterprise - among similar enterprises in the industry, region, country; for the industry in other industries and in the country; for the region - in other regions and in the country;

· optimal values ​​of achievements of other objects similar to the object of social audit, i.e. those limits at which the greatest efficiency was achieved at these facilities;

· relevant standards International organization labor;

· confirmation of compliance of socio-economic indicators with the current legislation of the Russian Federation.

This assessment is basic in the system and sequence of further possible analytical procedures of social audit:

· consideration of each socioeconomic indicator obtained as a result of the analysis from the point of view of compliance of its level with parameters normal for of this enterprise, industry, region;

· identification of factors that influenced the value of specific socio-economic indicators, and calculations of possible changes in these indicators when modifying one or another factor;

· forecasting the required values ​​of socio-economic indicators for the future and establishing ways to achieve these values;

· identifying the interdependence of indicators of the socio-economic state and ensuring a targeted impact on increasing the efficiency of the overall enterprise, industry, region;

· substantiation of hypotheses for the development of socio-economic indicators and the state of an enterprise, industry, region with a corresponding change in the conditions of their activity.

The technology for conducting a social audit, regardless of the methods used, has a logical system of sequence of actions and consists of the following steps.

A social auditor carrying out such work must be well versed not only in social policy, but also in financial issues, managerial ethics, social and psychological aspects of management, and know labor and administrative law.

When directly conducting a social audit, the main stages of the social auditor’s activities are:

· familiarity with the task(s);

· defining the boundaries of your actions;

Conclusion

List of used literature

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· optimal values of achievements of other objects similar to the object of social audit, i.e. those limits at which the greatest efficiency was achieved at these facilities;

· forecasting the required values of socio-economic indicators for the future and establishing ways to achieve these values;