SOCIAL AUDIT IN THE REPUBLIC OF KAZAKHSTAN: PROBLEMS AND PROSPECTS

This article explores the contemporary landscape of social auditing. Research paper examines international best practices in social auditing, and analyzes the key elements shaping social auditing’s developing in the Republic of Kazakhstan. Making conclusion that conducting social audits within enterprises is essential. The article examines the international experience of social audit, highlighting the key principles and practices. In particular, the following are analyzed: social audit standards, methods and tools, the role of stakeholders. Social audit is a systematic process of evaluating and measuring the social impact of an organization, project, or program. It allows you to objectively assess how activities meet public interests and expectations, as well as identify areas for improvement. Social audit is in the stage of active formation, which indicates a growing awareness of the importance of transparency in business practice. Despite the initial stage of development, a number of important initiatives have already been implemented aimed at improving the efficiency and transparency of organizations' activities. Social audit is a complex process that includes assessment, reporting and implementation of measures to improve the functioning and working style of the organization. Its key goal is to measure the impact of an organization on society as a whole, the degree of its corporate social responsibility. The article highlights the value of social audit for organizations striving for sustainable development. Its implementation will increase the social responsibility and create a positive impact on society. Social audit helps to identify problem areas in the company's work aspects. This allows us to develop effective measures to improve the situation and minimize possible risks.