SOCIAL AUDIT AS A LEVER FOR FINANCIAL PERFORMANCE IN THE ERA OF DIGITAL TRANSFORMATION

Résumé

With the rise of new technologies and IT projects, a new era has emerged in the business world, commonly called digital transformation. The latter is a response to the new needs of companies in terms of managing the financial performance of their activities. Thus, the success of any transformation requires a profound change in the company's processes. This article has a double objective: on the one hand, it aims to present the impact of digital transformation on financial performance based on theoretical work and models developed on the subject. On the other hand, it also aims to highlight the importance of the HR component in any digital transformation project, an analysis that will be carried out by relying on the social audit of organizations, whose importance continues to grow in the context of digitalization. Indeed, it will be presented as a lever for the success of social dialogue in the current context.

In line with the theories of usage and the social construction of technological solutions, the digital transformation participates in the digital strategy of organizations by playing a structuring role.