Impact of the social audit on the social climate of companies for an optimization of the social performance at work: case of companies in Morocco

Abstract

The purpose of this article is to study the impact of the social audit of human resources on the social climate for social performance in companies in Morocco. To conduct this research, we have mobilized several theoretical orientations, namely; the universalist approach and the theory of social exchange. Therefore, our general hypothesis is as follows: is there an impact of the practice of social auditing of human resources on the social climate within companies in Morocco? To verify this hypothesis, we opted for a quantitative approach. The quantitative survey was conducted using a questionnaire submitted to a random sample of 618 employees in several companies and different Moroccan cities. The analysis, which was done using STATA software, analysis of variance (ANOVA) and the Kruskal-Wallis rank test, revealed that social auditing practices have a significant impact on the social climate of companies in Morocco. At the end of these results, we could raise the social performance of companies by improving the social climate through auditing as well as the validation of the hypothesis concerning the impact of the frequency and function of the practice of social auditing.

JEL Classification: G30

Paper type: Empirical Research