العلاقة التفاعلية بين تطبيق التدقيق الاجتماعي وممارسات المسؤولية الاجتماعية دراسة حالة مجموعة من المؤسسات

Abstract

This study aimed to identify the correlation between the application of social auditing with its three dimensions (social compliance auditing, social effectiveness and efficiency auditing, social strategic auditing) and the practices of social responsibility in its four domains according to the Esteo model, which divides social responsibility activities into four domains (the field of natural resources and environmental contributions, the field of public contributions, the field of human resources, the field of product or service contributions), and is there an interactive dual correlation or not? To achieve the objectives of this study, the analytical descriptive approach was relied on, Where the data was collected using three tools are, namely the questionnaire, the interview and the observation. The focus was on the questionnaire tool, and 262 questionnaires were distributed, of which 242 were retrieved after examining them. 36 questionnaires were canceled and the remaining 206 questionnaires were valid for study. They were distributed to five private and public economic institutions, namely, the Cevital Agro-industry, the BATICIM Fabricated Metal Structures Building Corporation and the El M’Ghair Unit. SARL Multicatering Algeria, the National Salts Corporation Enasel, the Maraouane Ancigha Saltine Unit, the wilaya of El M’Ghair; Qanouba Foundation for Wages SARL BRIQUETERIE GANOUBA in Touggourt. and the study found a set of results, the most important of which is that there is an interactive relation linking the application of social auditing and practices of social responsibility, so that auditing practices allow discovering deviations in procedures and practices related to its social responsibility and thus constitute a motive for the institution in order to improve and reform it .Also, the institution's good practices in the field of social responsibility reflect the quality of social audit reports about it, with the exception that social responsibility in the field of public contributions and the field of human resources do not make the application of social audit.