Towards a theoretical framework for auditing Corporate social responsibility

Abstract

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.