Reimagining Social Auditing: Crafting a New Conceptual Framework for Accountability and Transparency

Social auditing has emerged as a crucial tool for monitoring and objectively assessing a company's social management in the face of a constantly changing environment. Social auditing helps the business identify potential social issues and take the appropriate action to address them in light of the company's goals and surroundings. This paper's goal is to outline the factors that influence social auditing, as well as its methods, resources, and the kinds and degrees that businesses typically use. In order to justify our interest in focusing our future research efforts on the topic of the influence of social auditing on social performance, the primary goals of this study are to assess the trends that characterize scientific research on the subject and investigate the principal theories and methodologies. The study concludes that social auditing plays a crucial role in managing and analyzing a company's social performance in a constantly changing environment. By identifying the determinants, approaches, and tools of social auditing, organizations can better detect and address social difficulties.