SOCIAL AUDITING OF ORGANIZATIONAL DIGITAL RESPONSIBILITY: EXTENDING THE SCOPE OF CORPORATE SOCIAL RESPONSIBILITY IN THE MOROCCAN PUBLIC SECTOR

Three comprehensive years ago, the Corporate Social Responsibility (CSR) platform launched a game-changing concept into the corporate responsibility landscapes: Corporate Digital Responsibility (CDR). This shift in paradigm marks a global movement highlighting the imperative for global and national organizations, continents and nations to adopt the digital arena as an essential part of their corporate social responsibility initiatives. The key to this shift lies in the310 recognition that socially responsible practices cross borders, becoming a collective responsibility for the global community. In the case of Morocco, the administrative and digital restructuring of the public sector have emerged as strategic priorities aligned with national public policy. The acknowledgement of the critical role of digital and technological practices in organizational frameworks has stimulated efforts to integrate corporate digital responsibility strategies. Public Moroccan establishments and enterprises (EEP) are at the forefront of a stage of dynamic digital transformation, requiring the incorporation of DRC strategies as part of their modernization drives. In this context, social auditing is emerging as a crucial tool, assuring continuous improvement by systematically assessing the social impact of digital practices. A qualitative exploratory study is undertaken to uncover the current state and potential of CRD implementation within Moroccan EEPs. It additionally investigates the nuanced ways in which social auditing can actively contribute to the development of this emerging practice. Examining the intersection between CDR and social auditing, the study is intended to provide valuable feedback to practitioners, policymakers and academics, while also encouraging further research into the integration of sustainable and socially responsible digital practices on a global scale. In this exploratory study, it is possible that we may find a relationship between social auditing and its influence on improving digital responsibility practices within organizations. Specifically, we might explore how social auditing, through recommendations from the CSR platform, could impact or enhance digital responsibility in organizations. Alternatively, it is also possible that we may find no significant relationship between these variables. This study aims to explore these possibilities, and the article will provide a final answer based on the findings.