SOCIAL AUDIT: Foundations, Methods and Contemporary Issues

This book analyzes social auditing as a strategic tool for steering human resources, aimed at Master's students in Management Sciences and HR.Central issue: How can social auditing be a tool for organizational performance in the face of CSR requirements, digitalization and the strengthening of legal social reporting obligations?Structured in three parts and six chapters, the book first traces the historical genesis of the discipline and its paradigmatic evolution from legal compliance to HR performance, and then to sustainability. It then presents a complete operational methodology, from engagement letter to audit report, with practical grids covering recruitment, training, compensation and working conditions. Finally, it examines contemporary issues: links with CSR, ESG indicators, the CSRD directive transforming social insurance into a legal obligation, and the impact of digital transformation on audited practices.