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Journal of Research in National Development

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Impact of Social Auditing on Corporate Governance, Corporate Credibility and Transparency

JUB Azubike

Abstract


Social auditing process is intended as a means for social engagement, transparency and communication of information leading to greater accountability of decision-makers, managers and officials. The underlying ideas are directly linked to the concepts of corporate governance, democracy and participation. The study has observed that social accounts that have been audited by an independent social audit panel will have credible information and will constitute a means of demonstrating not only what the organization has done, but how it intends to improve. The paper has provided a link among social auditing, corporate governance, corporate credibility and transparency, which are necessary for economic development. It has recommended regular social audit exercises.

Keywords: Social audits, corporate governance, corporate credibility, corporate transparency, social accounts.




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