ASPECTS OF SOCIAL AUDIT AND MANAGEMENT ACCOUNTING IN SUSTAINABLE DEVELOPMENT REPORTING

Abstract

In the modern conditions of economic development, corporations strengthen their commitment to human rights, social and environmental responsibility, ethical control and promotion of sustainable development through their services, processes, products and relationships. Playing a key role in social control, audit corrects people's mistakes, including fraud, missteps and illegal actions, directing them in the right direction. It also strengthens and expands the relationship between corporations and stakeholders who have much less knowledge and capabilities than corporations.