Impact of social auditing on well-being at work in CSR labeled companies in Morocco

Sara  Nait Slimane; Nacer Mahouat; Sophia  Vandapuye

doi:10.48161/qaj.v5n4a2093

Authors

Sara Nait Slimane Center for Doctoral Studies in Comparative Law, Applied Economics and Sustainable Development, Faculty of Economic, Legal and Social Sciences of Sale, Mohammed V University, Rabat 11100, Morocco.
Nacer Mahouat Department of Management Science, Hassan II University of Casablanca, Casablanca 20000, Morocco.
Sophia Vandapuye Department of Management Science, Hassan II University of Casablanca, Casablanca 20000, Morocco.

DOI:

https://doi.org/10.48161/qaj.v5n4a2093

Keywords:

social auditing, well-being at work, corporate social responsibility, quantitative study, correlation matrix.

Abstract

In a context where stakeholder expectations for corporate social responsibility (CSR) are rising, the role of social auditing in promoting employee well-being remains underexplored, particularly in developing countries. This study addresses this gap by adopting a quantitative approach based on a survey of 88 human resources managers and CSR specialists in Morocco. Data were analyzed using SPSS, with correlation and logistic regression tests applied to assess the relationship between social auditing and well-being at work. The findings show that social auditing significantly enhances employee well-being, especially through the role of the performing manager, thus validating our central hypothesis. This research contributes by providing empirical evidence from a developing country context and by offering both theoretical insights and practical recommendations for integrating social auditing as a lever to improve quality of work life.

Downloads

Download data is not yet available.

References

Hilmi, et al. (2016). Social auditing and company performance: An empirical study within the Moroccan organizational field. DISCOUNTS, 1(3).

Peretti, J.-M. (2012). The encyclopedia of social auditing and social responsibility. EMS.

Carpentier, S., et al. (2010). Social auditing and quality of life at work, 8, 52–57.

Cherkaoui, A. (2016). CSR practices of SMEs in Morocco: A perceptual analysis of Casablanca's leaders. Management Question(s), 14(3), 13–26.

Benraiss-Noailles, L., & Bentaleb, C. (2014). Chapter 26: “State of CSR in Morocco” (p. 253). In Frimousse, S., Igalens, J., Orsoni, J., & Thevenet, M. (Eds.), Human Resources and Societal Responsibilities. EMS.

Cherkaoui, A. (2014). The receptiveness of CSR: A framework for analyzing Moroccan experience. Journal of Research in African Economics and Management, 1(1).

Elbousserghini. (2021). Typologie des visions stratégiques responsables: Cas des PME marocaines. Revue M&I, 4.

Candau, P. (1985). Social auditing: Methods and techniques for effective management. Vuibert.

Farsi, B., & El Idrissi, L. H. (2024). Social auditing and organizational performance of companies. Moroccan Journal of Commerce and Management, 1, 230–245.

Carpentier, S. (2013). Audit of managerial practices responsible for public institutions under the supervision of the State: The case of consular bodies. p. 112.

Grosjean, M. (Ed.). (2004). Negotiation at work. University Press Lyon.

Rolland, J. P. (2000). Subjective well-being: A review of the question. Psychological Practices, 1(1), 5–21.

Richard, D. R. (2012). Psychosocial risks management: A perspective in terms of well-being at work and valorization of discussion areas.

Sen, A. (1999). The possibility of social choice [Nobel Conference]. OFCE Review, 70(1), 7–61.

Deci, E., & Ryan, L. R. M. J. C. P. C. (2008). Promote optimal motivation and mental health in various living environments, 49(1), 24.

Ryan, R. M., & Frederick, C. J. (1997). On energy, personality, and health: Subjective vitality as a dynamic reflection of well-being. Journal of Personality, 65(3), 529–565.

Keyes, C. L. (2002). The mental health continuum: From languishing to flourishing in life. Journal of Health and Social Behavior, 207–222.

Ryan, R. M. (1995). Psychological needs and the facilitation of integrative processes. Journal of Personality, 63(3), 397–427.

Laguardia, J.-G., & Ryan, R. M. (2000). Personal goals, basic psychological needs and well-being: Theory of self-determination and applications. Revue Québécoise de Psychologie, 21(2).

Reis, S. M., & McCoach, D. B. (2000). The underachievement of gifted students: What do we know and where do we go? Gifted Child Quarterly, 44(3), 152–170.

Tiguit, H. (2019). Social auditing as a tool for improving company performance: Theoretical analysis. International Journal of Management Sciences, 2(4).

Danna, K., & Griffin, R. W. (1999). Health and well-being in the workplace: A review and synthesis of the literature. Journal of Management, 25(3), 357–384.

Gallwey, T., & Whitmore, J. (2009). Coaching and the freedom to learn: A conversation with Int J Coach Organ, 39–53.

Spreitzer, G., Porath, C. L., & Gibson, C. B. (2012). Toward human sustainability: How to enable more thriving at work. Organizational Dynamics, 41(2), 155–162.

Velmuradova, M. (2004). Epistemologies and methodologies of research in management sciences (Doctoral dissertation, UST).

Thietart, R.-A. J. P. (2014). Research methods in management. Dunod.

Peduzzi, P., Concato, J., Kemper, E., Holford, T. R., & Feinstein, A. R. (1996). A simulation study of the number of events per variable in logistic regression analysis. Journal of Clinical Epidemiology, 49(12), 1373–1379.

Vittinghoff, E., & McCulloch, C. E. (2007). Relaxing the rule of ten events per variable in logistic and Cox regression. American Journal of Epidemiology, 165(6), 710–718.

Remoussenard, C., et al. (2011). Relational and emotional effectiveness in change management: The example of Essilor.

Biétry, F., & Creusier, J. (2013). Proposal for a positive measuring scale of well-being at work (EPBET). Revue de Gestion des Ressources Humaines, 1, 23–41.

Pituch, K. A., & Stevens, J. A. (2016). Applied multivariate statistics for the social sciences (6th ed.). New York: Routledge.

Mahouat, N., Azenzoul, A., Chaiboub, M., Daoudi, L., Lemsieh, H., Aftiss, A., & Mokhlis, K. (2025). Exploratory study on the role of digitalization in improving the external audit quality in public institutions: Evidence from Morocco. Qubahan Academic Journal, 5(3), 176–194.

Nunnally, J. C. (1978). Psychometric theory (2nd ed.). New York: McGraw-Hill.

Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2019). Rethinking some of the rethinking of partial.

IAS. (2006). Social auditing standard.

Colot, O., Dupont, C., & Giuliano, R. (2011, September). Social auditing and well-being at work: The case of family businesses. In 29th Summer University of Social Auditing.

Hackman, J. R., & Oldham, G. R. (1976). Motivation through the design of work: Test of a theory. Organizational Behavior and Human Performance, 16(2), 250–279.

Petit, J., Dugué, B., & Daniellou, F. (2011). Ergonomic intervention on psychosocial risks in organizations: Theoretical and methodological issues. Human Labor, 74(4), 391–409.

Bordia, P., Hunt, E., Paulsen, N., Tourish, D., & DiFonzo, N. (2004). Uncertainty during organizational change: Is it all about control? European Journal of Work and Organizational Psychology, 13(3), 345–365.

Drillon, D., & Abaidi, J. (2011). Quality of life at work: Perceptions, obstacles and motivations for its integration into the management of organizations. 29th Summer School of Social Auditing: Social Auditing and Well-being at Work, Montpellier.

Azenzoul, A., Mahouat, N., Mokhlis, K., & Moussaid, A. (2025). Digital transformation and corporate tax avoidance: Evidence from Moroccan listed firms. Journal of Risk and Financial Management, 18(10), 575.

Gharrafi, M., Fellah, I. B., Loubna, A., Mahouat, N., & Abderrahim, B. (2024). Exploring the external factors affecting the effectiveness of internal audit in Moroccan public enterprises with commercial activities: A qualitative approach. Edelweiss Applied Science and Technology, 8(6), 7419–7429.

Mahouat, N., Gharrafi, M., Wissa, H., Rachida, B., Abdelaziz, B., & Zaim, M. (2024). Impact of cooperation between internal and external auditors on internal audit effectiveness in Moroccan public companies: Analysis using structural equation modeling (SEM). Pakistan Journal of Life and Social Sciences, 22(2), 7046–7059.

Nacer, M., Hafsa, L., El Gharbaoui, O., Abderrahim, B., & Ibtissam, A. (2024). Proposal for a conceptual model on the role of digitalization in improving external audit quality. Pakistan Journal of Life and Social Sciences, 22(2), 3650–3658.