Conceptual approach for modeling the relationship between social audit and social performance

  • Kawtar ROCHDI Faculty of Law, Economics and Social Sciences of Marrakech, Cadi Ayyad University of Marrakech, Morocco
  • Khalid EL OUAFA Faculty of Law, Economics and Social Sciences of Marrakech, Cadi Ayyad University of Marrakech, Morocco

Abstract

Nowadays and in a rapidly changing environment, human capital has become an essential pillar in the strategies and orientations of any company. As a result, it is necessary to measure social performance by taking into account its contribution to the brand image as well as competitive differentiation. For this reason, the social audit has come to be a tool to take stock of human resources management and an effective way to reduce the social risks faced at the company level. This article examines the relationship between social auditing and the social performance of organizations. It sheds light on the importance of measuring and evaluating how companies interact with their parts and society as a whole. Through the mobilization of theoretical and empirical frameworks, we highlight the positive impact of the implementation of the social audit on the company's image, organizational culture, the trust of consumers and business partners, as well as the company's reputation. This work aims to produce an explanation of the relationship between the two variables through a holistic approach to assess social performance beyond financial aspects and integrate other intermediate variables. With this in mind, we examine various theoretical models that address this complex relationship between social auditing and social performance. These models provide a conceptual framework for understanding how the practice of social auditing can influence and improve the social performance of organizations. By exposing these models, our research aims to make a significant contribution to the understanding of this dynamic and to enlighten practitioners and researchers interested in this field.

 

Keywords: Social Audit, Social Performance, CSR, Human Resources, Governance

JEL Classification: M4, M42

Paper type: Theoretical Research  

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Published
2024-05-20
How to Cite
ROCHDI, K., & EL OUAFA, K. (2024). Conceptual approach for modeling the relationship between social audit and social performance. International Journal of Accounting, Finance, Auditing, Management and Economics, 5(5), 324-335. https://doi.org/10.5281/zenodo.11218210
Section
Articles