Exploring Social Audit strategies for improved company performance in the Digital Era: A Literature Review

As auditors' responsibilities evolve, there is an immediate need for them to proactively address the challenges brought forth by Industry 4.0. This involves reshaping their business models and incorporating innovative digital services. In the examination of social audit strategies, the study delves into existing scientific literature, aiming to answer the overarching question of how social audit can contribute to enhancing business performance in the era of digital transformation. The study seeks to outline specific social audit strategies tailored to tackle the intricacies of digital transformation. With a particular emphasis on harnessing digital technologies like artificial intelligence and big data, the research strives to elucidate how these tools can enhance the efficiency and effectiveness of social audit processes. This critical evaluation of social audit strategies in the digital age is intended to offer insights that can guide businesses, auditors, and researchers in navigating the challenges and seizing the opportunities presented by the ongoing digital transformation.