Forestry Enterprises Diagnostic Audit of Compliance with the Social Responsibility Principles
Forestry Enterprises Diagnostic Audit of Compliance with the Social Responsibility Principles

Summary/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.

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