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

Sonia Boussaguet and Caroline André
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Sonia Boussaguet: NEOMA - Neoma Business School
Caroline André: NEOMA - Neoma Business School

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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.

Keywords: SME; Social audit; Social risk; Tool; Takeover; Reprise d'entreprise; PME; Audit social; Risques sociaux; Matrice (search for similar items in EconPapers)
Date: 2022-01-03
New Economics Papers: this item is included in nep-acc
Note: View the original document on HAL open archive server: https://normandie-univ.hal.science/hal-03633878
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Published in Revue interdisciplinaire droit et organisations, 2022, 2, pp.66-84. ⟨10.34699/rido.2022.9⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03633878

DOI: 10.34699/rido.2022.9

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