نحو إطار نظري لتدقيق المسؤولية الاجتماعية للمؤسسات

الملخص EN

This research came to highlight the essence of social auditing and social responsibility, and provide a theoretical framework for developing the concept of corporate social responsibility auditing.

it was found that the application of social auditing is effective on social responsibility, as it allows the latter to define a new strategy through an analysis of: opportunities and threats, strengths and weaknesses; it is the basis of social auditing; thus auditing social responsibility.