THE ROLE OF THE SOCIAL DIMENSION OF THE FINANCIAL AUDIT IN THE SUSTAINABLE DEVELOPMENT OF ORGANIZATIONS

Camelia-Catalina M1halciuc () and Maria Grosu ()
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Camelia-Catalina M1halciuc: Stefan cel Mare University of Suceava, 720229, Romania
Maria Grosu: Alexandru Ioan Cuza University of Iasi, Romania

European Journal of Accounting, Finance & Business, 2022, vol. 10, issue 1, 105-112

Abstract: Social, economic and environmental factors contribute to the sustainable development of organizations. The social and financial dimensions have an important contribution to sustainable performance, through the insurance of transparency in the communication of information requested by stakeholders in order to substantiate their decisions. Social transparency is ensured by presenting the organization's actions in the field of social responsibility, and financial transparency takes into account the most accurate, complete and neutral presentation of information, both in the financial statements and in the audit reports. The main objective of the paper is the analysis of the opinions regarding the contribution of the financial audit to the sustainable development of organizations through social transparency.

Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:scm:ejafbu:v:10:y:2022:i:1:p:105-112

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