Impact of Social Audit Practices on the Employee Commitment: the case of Moroccan Companies Labelled on CSR

This article aims to analyze the impact of social auditing practices as a social steering tool on employees' commitment to work, which is an important element in the measurement of organizational performance. In fact, we opted for an empirical study on a sample of Moroccan companies with the Corporate Social Responsibility label, the study has shown that social auditing practices in the field of human resources management actually affect the degree of corporate commitment and improve the social performance of the company