The contribution of social auditing to improving the social performance of agri-food companies in the Souss-Massa region

Abstract

This article analyzes the role of social auditing in improving social performance within agri-food companies in the Souss-Massa region. The study aims to analyze the influence of three dimensions of social auditing: skills development, organizational fairness, and social climate, on perceived social performance. A quantitative approach was used, relying on a conceptual model empirically tested using structural equation modeling. Data were collected using a questionnaire administered to a sample of companies in the sector. The results highlight a significant effect of skills development and organizational fairness auditing on social performance, while social climate auditing did not show a significant direct impact. These findings highlight the importance for companies of promoting audit practices that foster training, skills recognition, and organizational justice in order to sustainably strengthen their social performance.