Title: Social compliance of enterprises in developing countries between requirements and practices (audit of labour health and security conditions: case of Morocco)

Authors: Achraf Anggay; M'hamed Hamiche

Addresses: Abdelmalek Essaâdi University, Tétouan and Tangier, Morocco ' Abdelmalek Essaâdi University, Tétouan and Tangier, Morocco

Abstract: The establishment of an effective participation of employees in respecting labour health and security conditions in companies is undoubtedly one of the most important performance indicators of the quality of the professional relations, which predominate there, likely to modernise these relations and develop the business economy. The level of the social performance to be achieved differs according to whether it is a developed country or a developing country. For developed countries, achieving maximum social performance amounts to resolving fully the conflicts of interest of the work. However, for developing countries, achieving this performance amounts to resolving fully the conflicts of laws, in other words, being fully socially compliant. We will measure the degree of social performance in this direction by using the social compliance audit. In this case, social performance will result to performance in social compliance. We will take as a case study the enterprises established in the Morocco.

Keywords: social performance; performance in social compliance; social compliance audit; performance indicator in social compliance; labour health and security conditions; developing countries.

DOI: 10.1504/AJESD.2021.116638

African Journal of Economic and Sustainable Development, 2021 Vol.8 No.3, pp.239 - 256

Received: 19 Mar 2020
Accepted: 15 Feb 2021

Published online: 28 Jul 2021 *

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