Human resources and their development exert a considerable impact upon the effectiveness of an enterprises focused on innovative development since the potential of the personnel, its proper management and assessment provide competitiveness, strategic advantages and sustainable growth of the agricultural sector of any economy. To achieve the end goals an organization management must be guided by the rational use of not only financial and material resources but labor force as well. At the same time, workforce management appears to be one of the important areas of strategic development as, in an innovative economy the level of proficiency, knowledge, abilities and competence of an employee, become increasingly demanding. The article presents the procedure for planning personnel audit in accordance with international standards and provides precise matter making possible to be aware of the audit mechanism at the level of a particular economic entity. By means of applying such general scientific techniques as systematic approach, comparative analysis, classification and information integtating the authors have got an insight into the main principles of planning HR audit and scrutinised new requirements for the planning process in view of the fact that the international standards have become effective. With this in view the authors have elaborated the auditor’s working documents making possible to improve the efficiency of personnel audit and coordinate audit procedures with the work of the audited entity’s personnel.

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At present, the participation of enterprises in social events has increased significantly. In this connection, questions of the reflection of non-financial information, which satisfies public inquiries about the organization’s activities, become more relevant. One of the effective tools, that provide a holistic view of the social and economic activity of the enterprise, is social reporting. The article studies and clarifies the economic essence of the concept of “social reporting”, discusses the basic principles of the formation of social reporting and its structure. Social reporting should include the following sections: the strategy of the organization; functional structure of the organization; types of activities, legal form, size of organization; managment structure; changes in the structure, scale, form of ownership of the organization in the reporting period; business processes; stakeholder engagement; innovative development of the organization; performance indicators in the field of interaction with society. To reflect the performance indicators of innovation, environmental protection activities and performance indicators in the field of interaction with society, the article proposed forms of social reports. They propose to reflect such indicators as the share of costs associated with research and development of technologies, the acquisition of innovative products, the introduction / use of R&D results, new technologies, new technology; expenses for environmental services; the costs associated with the overhaul of fixed assets for environmental protection; costs for the protection and rehabilitation of land, groundwater and surface water, the cost of biodiversity conservation and protection of natural areas; the cost of socio-economic development of the region; the cost of charitable assistance in the field of culture, education, sports, health. The proposed social reporting format is an effective tool that increases trust, quality, reliability, and transparency in customer relationships; promotes brand awareness and investment in the environment, community, human capital; improves the quality of business management, competitiveness and quality of products; increases the efficiency of personnel management, ensures the safety and economy of natural resources

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