{"id":"https://openalex.org/W2560320105","doi":"https://doi.org/10.22495/rgcv5i3c1art5","title":"Corporate social responsibility audit: Theoretical aspects","display_name":"Corporate social responsibility audit: Theoretical aspects","publication_year":2015,"publication_date":"2015-01-01","ids":{"openalex":"https://openalex.org/W2560320105","doi":"https://doi.org/10.22495/rgcv5i3c1art5","mag":"2560320105"},"language":"en","primary_location":{"id":"doi:10.22495/rgcv5i3c1art5","doi":"https://doi.org/10.22495/rgcv5i3c1art5","is_oa":true,"landing_page_url":"https://doi.org/10.22495/rgcv5i3c1art5","pdf_url":null,"source":{"id":"https://openalex.org/S2799221473","display_name":"Risk Governance and Control Financial Markets & Institutions","issn_l":"2077-429X","issn":["2077-429X","2077-4303"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","erih-plus","jufo-1","norway-1"],"host_organization":"https://openalex.org/P4310322050","host_organization_name":"Publishing house \"Virtus Interpress\"","host_organization_lineage":["https://openalex.org/P4310322050"],"host_organization_lineage_names":["Publishing house \"Virtus Interpress\""],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Risk Governance and Control: Financial Markets and Institutions","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://doi.org/10.22495/rgcv5i3c1art5","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5048721085","display_name":"Artem Koldovskyi","orcid":"https://orcid.org/0009-0009-5827-4649","observed_orcids":["https://orcid.org/0009-0009-5827-4649"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Artem Koldovskyi","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0009-0009-5827-4649","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5048721085"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.7494,"has_fulltext":false,"cited_by_count":9,"citation_normalized_percentile":{"value":0.83656953,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":96},"biblio":{"volume":"5","issue":"3","first_page":"135","last_page":"144"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9839000105857849,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9839000105857849,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13603","display_name":"Corporate Social Responsibility and Sustainability","score":0.00559999980032444,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.004999999888241291,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/csr-implementation","display_name":"CSR implementation","score":0.7089999914169312},{"id":"https://openalex.org/keywords/business-ethics","display_name":"business ethics","score":0.8109999895095825},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":1.0},{"id":"https://openalex.org/keywords/management-system-audit","display_name":"management system auditing","score":0.8989999890327454},{"id":"https://openalex.org/keywords/on-site-audit","display_name":"on-site audit","score":0.8790000081062317},{"id":"https://openalex.org/keywords/verbal-probability-expressions","display_name":"verbal probability expressions","score":0.9020000100135803},{"id":"https://openalex.org/keywords/technology-audit","display_name":"technology audit","score":0.9480000138282776},{"id":"https://openalex.org/keywords/subsidiaries","display_name":"subsidiaries","score":0.3619999885559082}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.8782144784927368},{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.7400788068771362},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6814415454864502},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6338685154914856},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.5494586229324341},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.5180516242980957},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.4923309087753296},{"id":"https://openalex.org/C152550464","wikidata":"https://www.wikidata.org/wiki/Q3355715","display_name":"Performance audit","level":5,"score":0.48060342669487},{"id":"https://openalex.org/C177309310","wikidata":"https://www.wikidata.org/wiki/Q758917","display_name":"Information technology audit","level":5,"score":0.43518924713134766},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.26282578706741333},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.12025463581085205},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.07525557279586792}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.22495/rgcv5i3c1art5","doi":"https://doi.org/10.22495/rgcv5i3c1art5","is_oa":true,"landing_page_url":"https://doi.org/10.22495/rgcv5i3c1art5","pdf_url":null,"source":{"id":"https://openalex.org/S2799221473","display_name":"Risk Governance and Control Financial Markets & Institutions","issn_l":"2077-429X","issn":["2077-429X","2077-4303"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","erih-plus","jufo-1","norway-1"],"host_organization":"https://openalex.org/P4310322050","host_organization_name":"Publishing house \"Virtus Interpress\"","host_organization_lineage":["https://openalex.org/P4310322050"],"host_organization_lineage_names":["Publishing house \"Virtus Interpress\""],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Risk Governance and Control: Financial Markets and Institutions","raw_type":"journal-article"},{"id":"pmh:oai:essuir.sumdu.edu.ua:123456789/53668","doi":null,"is_oa":false,"landing_page_url":"http://essuir.sumdu.edu.ua/handle/123456789/53668","pdf_url":null,"source":{"id":"https://openalex.org/S4306400377","display_name":"Electronic Sumy State University Institutional Repository (Sumy State University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I25822123","host_organization_name":"Sumy State University","host_organization_lineage":["https://openalex.org/I25822123"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Article"}],"best_oa_location":{"id":"doi:10.22495/rgcv5i3c1art5","doi":"https://doi.org/10.22495/rgcv5i3c1art5","is_oa":true,"landing_page_url":"https://doi.org/10.22495/rgcv5i3c1art5","pdf_url":null,"source":{"id":"https://openalex.org/S2799221473","display_name":"Risk Governance and Control Financial Markets & Institutions","issn_l":"2077-429X","issn":["2077-429X","2077-4303"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","erih-plus","jufo-1","norway-1"],"host_organization":"https://openalex.org/P4310322050","host_organization_name":"Publishing house \"Virtus Interpress\"","host_organization_lineage":["https://openalex.org/P4310322050"],"host_organization_lineage_names":["Publishing house \"Virtus Interpress\""],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Risk Governance and Control: Financial Markets and Institutions","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":11,"referenced_works":["https://openalex.org/W1570925034","https://openalex.org/W1983034379","https://openalex.org/W2063976251","https://openalex.org/W2066230105","https://openalex.org/W2134468845","https://openalex.org/W2148285889","https://openalex.org/W2164269380","https://openalex.org/W2783917365","https://openalex.org/W3123638315","https://openalex.org/W3178281896","https://openalex.org/W7015611350"],"related_works":["https://openalex.org/W7094470558","https://openalex.org/W3125191964","https://openalex.org/W7036837812","https://openalex.org/W3128956389","https://openalex.org/W2375056990","https://openalex.org/W1516562009","https://openalex.org/W3215057079","https://openalex.org/W1981680402","https://openalex.org/W4391013768","https://openalex.org/W1994658876"],"abstract_inverted_index":{"This":[0,62,82],"paper":[1,63,83,111],"puts":[2],"a":[3,67,91],"conceptual":[4],"framework":[5],"to":[6,33,114],"outline":[7],"research":[8,68],"for":[9],"corporate":[10,49,78,86],"social":[11,79,87],"responsibility":[12,80,88],"(CSR)":[13],"audit":[14,24,89],"based":[15],"on":[16,72],"the":[17,36,39,73,77,85],"analysis":[18],"of":[19,28,44,66,76,93,127,139,144],"current":[20],"CRS":[21],"literature":[22],"and":[23,48,107,141,149],"models":[25],"as":[26,90],"implementation":[27,43],"CSR.":[29],"It":[30],"is":[31],"intended":[32],"make":[34],"clear":[35],"phenomena":[37],"about":[38],"relationship":[40],"between":[41],"audit,":[42],"business":[45],"ethics":[46],"principles":[47],"governance.":[50],"However,":[51],"most":[52],"studies":[53],"do":[54],"not":[55],"take":[56],"into":[57],"account":[58],"modify":[59],"CSR":[60],"audit.":[61,81],"reports":[64],"part":[65],"we":[69],"carried":[70],"out":[71],"theoretical":[74],"interpretation":[75],"examines":[84],"composition":[92],"four":[94],"categories":[95],"-":[96,129],"management":[97,131],"system":[98],"audits,":[99,101],"on-site":[100],"verbal":[102],"probability":[103],"expressions":[104],"(VPE)":[105],"audits":[106,117,128,132,138,143],"technology":[108,137],"audits.":[109],"The":[110],"concludes":[112],"suggests":[113],"systematize":[115],"multiple":[116],"so":[118],"that":[119],"they":[120],"can":[121],"be":[122],"conduct":[123],"in":[124],"three":[125],"types":[126],"environmental":[130,136,142],"covering":[133],"in-house":[134],"companies,":[135],"products,":[140],"sites,":[145],"including":[146],"non-manufacturing":[147],"sites":[148],"non-consolidated":[150],"subsidiaries.":[151]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":3},{"year":2022,"cited_by_count":2},{"year":2018,"cited_by_count":1}],"updated_date":"2026-11-10T11:39:43.021295","created_date":"2016-12-16T00:00:00"}
