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ISSN: 2344 - 102X

ISSN-L: 2344 - 102X


Article from Volume 10, Number 1, Year 2022

Author(s): Camelia - Catalina Mihalciuc, Maria Grosu
DOI: 10.4316/EJAFB.2022.10114
Abstract: To ensure social sustainability, social aspects represent the key objective through ethical and fair corporate practices, this aspect has influenced research from various fields, such as accounting, auditing, finance and management,. Ensuring the sustainable performance of an organization is not only related to financial performance, but also aims at the social and environmental dimension, systematically framed in the concept of global performance, which involves access to resources for exploitation, redistribution in order to obtain cash flows to eliminate potential risks and in order to achieve the objectives. In this context, the main objective of the paper is the analysis of the literature review regarding the contribution of the financial audit to the sustainable development of organizations through social dimension.
Keywords: Financial Audit; Financial And Non Financial Reporting, Social Dimension, Social Sustainability
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