CSR AUDITING AND THE APPLICATION OF ISAE 3410 AND ISAE 3000 STANDARDS FOR ENSURING THE RELIABILITY OF MANAGEMENT PROCESSES

The article examines the application of Corporate Social Responsibility (CSR) auditing and ISAE 3410 and ISAE 3000 standards, focusing on ensuring the reliability of management processes. CSR is an important factor for organizations that must take responsibility for their social, environmental, and economic impacts. A CSR audit allows you to assess the extent to which organizations fulfill their social responsibility obligations, such as environmental protection, employee rights, support for society, and other issues that are important for universal well-being. The ISAE 3410 standard provides clear requirements for information published in the field of sustainability and ensures that this information is independently verified, while the ISAE 3000 standard, which is more extensive, applies to any other type of assurance procedures, including in the field of social responsibility and sustainability. The article presents how these two standards are applied in CSR audits, ensuring the transparency and reliability of management processes. This is important not only for the organization, but also for its stakeholders: investors, customers, employees, and the public.