The theoretical perception of the importance of social auditing in activating social responsibility and developing human resources

Abstract

This research paper aims to define the role of social auditing in making economic institutions socially responsible towards society in general and towards their human resources in particular, as they are the vital and effective component of the enterprise on which the various activities and processes depend by meeting various social needs and developing strategies to develop and develop their capabilities and scientific knowledge And professionalism, which leads to improving their performance and thus achieving the desired results efficiently and effectively, and thus achieving a sustainable competitive advantage