Forestry Enterprises Diagnostic Audit of Compliance with the Social Responsibility Principles

Larysa Cherchyk, Nina Khumarova and Anna Burda

Economic Studies journal, 2023, issue 4, 149-171

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.

JEL-codes: H83 M14 Q23 (search for similar items in EconPapers)
Date: 2023
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://www.iki.bas.bg/Journals/EconomicStudies/2023/2023-4/10_Cherchyk.pdf

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bas:econst:y:2023:i:4:p:149-171

Access Statistics for this article

More articles in Economic Studies journal from Bulgarian Academy of Sciences - Economic Research Institute Contact information at EDIRC.
Bibliographic data for series maintained by Diana Dimitrova ().