The contribution of social audit to the social performance of companies

Abstract

Today's economic climate, characterized by globalization and market liberalization, has forced modern markets, forced modern companies to live in a highly competitive environment. Therefore, in this volatile and uncertain environment, a company must optimize its available resources, and in particular human capital, which is a fundamental source of value creation and value and wealth creation. Human capital is a strategic lever of competitiveness that companies must Human capital is a strategic lever of competitiveness that companies must take into account. Site Companies are not left out; like all companies in the world, they must also be aware of the importance of this factor and its direct impact on organizational effectiveness. This is achieved through better management of human capital and through various tools, in this case the social audit. This tool is the most privileged to implement because it allows an inventory of the human resource management function and remains the best ally for reducing the social risks faced by companies. This tool is the most privileged to implement because it allows an inventory of the human resources management function and remains the best ally to reduce the social risks faced by companies. Our study serves to offer an overview of the literature on social auditing and social performance. Thus, we seek to answer the question of the contribution of social audit to a company's social performance by revealing different theoretical models that understand this relationship (social audit and social performance.