L’AUDIT DE LA RESPONSABILITE SOCIALE : PORTAIL POUR LA MODERNISATION MANAGERIALE DES ADMINISTRATIONS PUBLIQUES MAROCAINES POUR UN DEVELOPPEMENT DURABLE

Résumé

In an environment characterized by the growing demands and requirements of all actors and stakeholders in terms of commitments to sustainable development, the social auditing has had to broaden its scope to become a social responsibility auditing that aims to improve sustainable development processes.
This tool is no longer used only by companies, but also by other forms of organizations, and is beginning to emerge in public administrations.
After a brief review of the literature, it was discovered that in Morocco this subject is often described as a real "black box", hence the interest of this research.
Through this article, we will show through a literature review the transition from social auditing to social responsibility auditing, then an analysis of an empirical study already done to examine the success of this tool in the private sector that can be used as a basis of inspiration for adapting an audit of the social responsibility of organizations to public administrations in the framework of our research.