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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
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    References listed on IDEAS

    as
    1. Jacques Igalens & Jean-Marie Peretti, 2016. "Audit social: meilleures pratiques, méthodes, outils," Post-Print hal-03124414, HAL.
    2. Bernard Martory, 2003. "Audit social. Pratiques et principes," Revue française de gestion, Lavoisier, vol. 147(6), pages 235-246.
    3. B. Deschamps, 2009. "Reprendre une entreprise," Post-Print halshs-00526729, HAL.
    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)

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    More about this item

    Keywords

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

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