APPROACHES TO HUMAN RESOURCE MANAGEMENT IN THE SOCIAL REPORTING AND SOCIAL AUDIT OF THE COMPANIES

Abstract

Social audit and the social reporting are the new phenomena for Russia. The social reporting created or checked by means of social audit reflects corporate social responsibility. Corporate social responsibility is defined by sociocultural and socioeconomic factors. In each country there are sociocultural and socioeconomic features that results in distinctions of national models of social audit and indicators of the social reporting. The Russian model of social audit is only at an emergence stage. One of important sections of the social reporting is the characteristic of interaction of the company with the personnel. In the actual public social reports questions of human resource management are presented less, than in standards of the social reporting, but for internal use they are presented in social reports more. The existing methodical recommendations about carrying out audit of the personnel confirm that this audit is much more serious, than can seem according to public social reports.