ABSTRACT
DOCUMENT DOWNLOADThe need of all operators to get reliable information on the businesses progress stretches to the content of every published document. The social report is gaining increasing importance because of its feature of providing supplementary information, necessary for the evaluation of the business, its goals and the respect of the company ethical principles; therefore, the judgment of an independent individual results a crucial element.
TABLE OF CONTENTS
Introduction
Background causes
General Characteristics
The Working Group
The Document
PART I
The Document Structure and Content
1. Auditing Utility and Purpose
1.1. Risks Associated to the Drafting of a Social Report
1.2. Fundamental Auditing Guidelines
1.3. The Auditor Tasks
1.4. Drafting Responsibility of the Social Report
2. Auditing Activity
2.1 Qualified Professionals
2.2 Ethical and Professional Rules
3 Auditing Procedures
3.1 Auditing General Aspects
3.2 Auditing of Corporate Identity Information
3.3 Auditing of Information on the Generation and Allocation of Added Value
3.4 Social Report Auditing
4. Certification of the Report
4.1 Compliance Certification
4.2 Certification with Exceptions
4.3 Certification with Improvements Suggestions
4.4 Certification with Information Request
PART II
Appendix
Example of auditing approach: “personnel” category
Example of Conformity Certification
