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

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.