Publicación:

Transparencia como principio de confianza en la auditoria de informes de sustentabilidad

Resumen

These are difficult times for Organizational Ethics and Social Responsibility (RSO). In this context, the current scenario of the auditor is in crisis, being necessary to restore confidence for the year in question. Therefore, this research aims to characterize the principle of transparency as a guarantee of confidence in the audit of sustainability reporting and responding to that problem. The methodology with a qualitative approach, descriptive, systematic analysis of literature, using formal secondary sources (electronic bibliographic databases, scientific journals) and informal (doctoral theses, unpublished studies) respecting the search strategy criteria inclusion for subsequent encoding. The results describe transparency as a principle of audit, identify audit strategies for sustainability reporting and propose initial strategies to restore confidence in the sustainability reports based on the elements and processes of audit and information system, both developed under the principle of transparency.