Will the social audit allow the company to contribute to the success of the new development model by adjusting human resources?

Abstract

For a long time, auditing has been thought of as a field dedicated to the evaluation of financial and accounting data. Today, it has demonstrated benefits in a variety of business areas, including the social aspect, from which the practice of social audit sprang. However, human resource management is now seen as a change facilitator, a source of innovation, and a stepping stone toward improved economic and social performance. This article, based on a review of the literature compiled from a variety of sources including books, articles, and a website, has allowed us to better understand the relationship between the various variables studied. To conduct a field study, we will conduct interviews with several executives from businesses and government institutions to learn about their perspectives on social auditing as a tool to help in decision-making in the social and managerial management of human resources, as well as the impact of this on human resources performance, which is a critical component of the new development model. As a result, we have noticed that some executives are uninterested in the value of social auditing as a useful tool for social piloting, while others use social auditing since it contributes to a significant improvement in social piloting and so has a direct impact on human capital return.