IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-03633878.html
   My bibliography  Save this paper

Crossed view on the interest of a social audit in case of small business takeover
[Regards croisés sur l’intérêt d’un audit social de pré-acquisition en PME]

Author

Listed:
  • Sonia Boussaguet

    (NEOMA - Neoma Business School)

  • Caroline André

    (NEOMA - Neoma Business School)

Abstract

This article is the result of a collaboration between two researchers from the fields of management science and law. The authors explore, in the case of an acquisition by an external third party, the interest of carrying out a social audit in an SME, which they consider to be both legal and human. The control points they raise have been encountered either during social audits or in the context of legal disputes. Their choice is guided by the human or financial consequences they may have in practice. This study has a double objective: on the one hand, it provides the community with avenues of research on the subject and, on the other hand, it offers buyers a first decision-making tool to better understand, evaluate and prevent social risks in their entirety.

Suggested Citation

  • Sonia Boussaguet & Caroline André, 2022. "Crossed view on the interest of a social audit in case of small business takeover [Regards croisés sur l’intérêt d’un audit social de pré-acquisition en PME]," Post-Print hal-03633878, HAL.
    • Handle: RePEc:hal:journl:hal-03633878
    DOI: 10.34699/rido.2022.9
    Note: View the original document on HAL open archive server: https://normandie-univ.hal.science/hal-03633878
    as

    Download full text from publisher

    File URL: https://normandie-univ.hal.science/hal-03633878/document
    Download Restriction: no
    File URL: https://libkey.io/10.34699/rido.2022.9?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Jacques Igalens & Jean-Marie Peretti, 2016. "Audit social: meilleures pratiques, méthodes, outils," Post-Print hal-03124414, HAL.
    2. B. Deschamps, 2009. "Reprendre une entreprise," Post-Print halshs-00526729, HAL.
    3. Bernard Martory, 2003. "Audit social. Pratiques et principes," Revue française de gestion, Lavoisier, vol. 147(6), pages 235-246.
    4. B. Deschamps & R. Paturel, 2009. "Reprendre une entreprise, de l'intention à l'intégration," Post-Print halshs-00542795, HAL.
    5. S. Geindre, 2009. "Le transfert de la ressource réseau lors du processus repreneurial," Post-Print halshs-00553010, HAL.
    6. P. Louart & M.A. Vilette, 2010. "La GRH dans les PME," Post-Print hal-00805629, HAL.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Fabienne Bornard & Catherine Thevenard-Puthod, 2009. "Mieux comprendre les difficultés d'une reprise externe grâce à l'approche des représentations sociales," Post-Print halshs-01492656, HAL.
    2. Henri Mahe de Boislandelle & Jean-Marie Estève, 2014. "La PME incubatrice d’entrepreneurs ? Identifier, sélectionner et former son repreneur parmi ses salariés gage de succès d’un RES," Post-Print hal-03037540, HAL.
    3. Erno Tornikoski & Christophe Bonnet & Bérangère Deschamps & Gilles Lecointre & Mickael Buffart, 2015. "Situation Analyses Business Transfer Ecosystem in France: Situation Analysis in 2015," Working paper serie RMT - Grenoble Ecole de Management hal-01335664, HAL.
    4. Hadia Baassiry, 2019. "Le management des compétences dans les pme innovantes : étude de cas au sein du secteur vitivinicole au Liban [Le Management Des Compétences Dans Les Pme Innovantes : Étude De Cas Au Sein Du Secteu," Post-Print hal-02868443, HAL.
    5. Hadia Baassiry, 2019. "Le management des compétences dans les PME innovantes : étude de cas du secteur vitivinicole au Liban," Post-Print hal-02068648, HAL.
    6. Dorian Boumedjaoud & Karim Messeghem, 2019. "Opportunity recognition by SME buyer: an approach by prototype [Identification des opportunités par le repreneur de PME : une approche par les prototypes]," Post-Print hal-02422937, HAL.
    7. Lise Gastaldi & Cathy Krohmer & Claude Paraponaris, 2017. "Activités et collectifs. Approches cognitives et organisationnelles. Introduction," Post-Print halshs-01579857, HAL.
    8. Meier, Olivier & Schier, Guillaume, 2014. "Family firm succession: Lessons from failures in external party takeovers," Journal of Family Business Strategy, Elsevier, vol. 5(4), pages 372-383.
    9. Sandrine Berger-Douce & Bérangère Deschamps, 2010. "La reprise d'entreprise, une opportunité pour la mise en œuvre de la RSE en PME ?," Post-Print halshs-00534800, HAL.
    10. Cisneros, Luis & Deschamps, Bérangère & Chirita, Gabriel M. & Geindre, Sébastien, 2022. "Successful family firm succession: Transferring external social capital to a shared-leadership team of siblings," Journal of Family Business Strategy, Elsevier, vol. 13(3).
    11. Raouf Jaziri, 2009. "Une vision renouvelée des paradigmes de l'entrepreneuriat : Vers une reconfiguration de la recherche en entrepreneuriat," Post-Print hal-00829206, HAL.
    12. Louis-Michel Barnier & Muriel Conti & Thierry Levy-Tadjine, 2012. "Le statut d'auto-entrepreneur joue-t-il contre l'accompagnement ? Premiers questionnements et agenda de recherche," Working Papers hal-00842222, HAL.
    13. L. Saoudi & V. Gallego, 2011. "Fidéliser les hommes clés du cédant: une nécessité ?," Post-Print halshs-00661678, HAL.
    14. Brigitte Charles-Pauvers & Nathalie Schieb-Bienfait, 2012. "Manager des collectifs, levier de la compétence organisationnelle ? Étude de cas dans une société coopérative et participative," Post-Print hal-01417083, HAL.

    More about this item

    Keywords

    SME; Social audit; Social risk; Tool; Takeover; Reprise d'entreprise; PME; Audit social; Risques sociaux; Matrice;
    All these keywords.

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-03633878. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.