{"id":17635,"date":"2020-10-27T10:20:47","date_gmt":"2020-10-27T14:20:47","guid":{"rendered":"https:\/\/intosai.nclud.com\/journal-entry\/investing-in-social-responsibility-to-build-social-capital\/"},"modified":"2023-05-12T17:05:12","modified_gmt":"2023-05-12T21:05:12","slug":"investing-in-social-responsibility-to-build-social-capital","status":"publish","type":"journal-entry","link":"https:\/\/intosai.nclud.com\/fr\/journal-entry\/investing-in-social-responsibility-to-build-social-capital\/","title":{"rendered":"Investir dans la responsabilit\u00e9 sociale pour construire le capital social"},"content":{"rendered":"\n
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par Hassan Khosravi, Cour supr\u00eame des comptes de la R\u00e9publique islamique d’Iran<\/em><\/p>\n\n\n\n

La responsabilit\u00e9 sociale fait r\u00e9f\u00e9rence \u00e0 l’ensemble des activit\u00e9s dans lesquelles les organisations s’engagent volontairement en tant que membres efficaces et productifs de la soci\u00e9t\u00e9.<\/p>\n\n\n\n

La responsabilit\u00e9 sociale contribue \u00e0 maintenir ou \u00e0 am\u00e9liorer les environnements dans lesquels les organisations op\u00e8rent et comprend des pratiques telles que la gestion \u00e9thique, l’embauche \u00e9quitable, les politiques de travail justes et les initiatives environnementales consciencieuses, qui se traduisent toutes par des contributions positives \u00e0 la vie des citoyens.<\/p>\n\n\n\n

Pour les ISC, en tant que repr\u00e9sentantes des citoyens dans l’\u00e9valuation et le contr\u00f4le des d\u00e9penses publiques, la responsabilit\u00e9 sociale se manifeste par la qualit\u00e9 du travail d’audit et la performance d’une mani\u00e8re qui satisfait l’opinion publique et contribue \u00e0 la responsabilit\u00e9 et \u00e0 la transparence du gouvernement (les principales composantes de la bonne gouvernance). De cette mani\u00e8re, les ISC renforcent la confiance du public, ce qui contribue \u00e0 promouvoir le capital social, c’est-\u00e0-dire les “normes ou valeurs qui renforcent la coop\u00e9ration sociale sur la base de relations sociales r\u00e9elles”.<\/p>\n\n\n\n

La plupart des \u00e9tudes sur le capital social se sont concentr\u00e9es sur un pays (ou ses r\u00e9gions). G\u00e9n\u00e9ralement mesur\u00e9 par l’engagement civique ou le niveau de confiance d’une population, les conclusions indiquent que plus le capital social d’une nation est \u00e9lev\u00e9, plus sa croissance \u00e9conomique est forte.<\/p>\n\n\n\n

Certaines recherches ont montr\u00e9 que le capital social est particuli\u00e8rement b\u00e9n\u00e9fique en temps de crise, car les organisations dot\u00e9es d’un fort capital social ont gagn\u00e9 la confiance des parties prenantes (couche interne du capital social), ce qui enrichit la participation (couche externe du capital social). Le capital social doit donc \u00eatre consid\u00e9r\u00e9 comme tout aussi important que le capital physique, humain et intellectuel.<\/p>\n\n\n\n

Encourager la confiance<\/strong> <\/h2>\n\n\n\n

L’\u00e9thique a un impact significatif sur l’activit\u00e9 humaine et l’investissement dans la responsabilit\u00e9 sociale peut avoir un impact positif sur le capital social en promouvant le contr\u00f4le de soi. L’autocontr\u00f4le – fond\u00e9 sur la confiance, l’\u00e9thique et les valeurs – exige l’engagement total d’une organisation pour garantir que la culture \u00e9thique facilite les relations internes et encourage la confiance en augmentant le climat de compr\u00e9hension et en r\u00e9duisant les conflits entre les groupes et les individus.<\/p>\n\n\n\n

Une bonne gestion de l’\u00e9thique sur le lieu de travail favorise \u00e9galement la l\u00e9gitimit\u00e9 des pratiques manag\u00e9riales, am\u00e9liore l’int\u00e9grit\u00e9 et l’\u00e9quilibre culturels, renforce le travail d’\u00e9quipe et am\u00e9liore les performances (car les individus qui ont des perceptions et des jugements positifs sur l’organisation pour laquelle ils travaillent sont susceptibles d’\u00eatre plus cr\u00e9atifs et plus productifs).<\/p>\n\n\n\n

\u00c9largir la participation<\/strong><\/h2>\n\n\n\n

Les personnes – en tant que public, clients et consommateurs – suivent les performances de l’organisation et ont le droit d’\u00eatre au courant des activit\u00e9s de l’organisation, par exemple de comprendre pleinement dans quelle mesure l’institution fonctionne selon les principes de la bonne gouvernance. Ainsi, l’\u00e9tablissement de rapports continus inspire la confiance dans l’institution et peut accro\u00eetre la participation du public. Si la participation publique s’\u00e9tend largement, la promotion du capital social peut conduire \u00e0 une plus grande valeur pour les citoyens, \u00e0 une am\u00e9lioration du revenu par habitant et \u00e0 un accroissement exponentiel du bien-\u00eatre.<\/p>\n\n\n\n

La profession d’auditeur est hautement qualifi\u00e9e pour g\u00e9rer les efforts de responsabilit\u00e9 sociale des ISC visant \u00e0 am\u00e9liorer le capital social. Pour \u00e9largir la participation au niveau mondial, l’Organisation internationale des institutions sup\u00e9rieures de contr\u00f4le des finances publiques peut envisager de cr\u00e9er un groupe de travail ax\u00e9 sur la responsabilit\u00e9 sociale et le capital social, d’autant plus que les organisations qui en sont dot\u00e9es cr\u00e9ent des avantages concurrentiels durables en insufflant de nouvelles id\u00e9es et en renfor\u00e7ant les capacit\u00e9s \u00e0 les comprendre et \u00e0 les mettre en \u0153uvre.<\/p>\n\n\n\n

Renforcer la responsabilit\u00e9 sociale et le capital social<\/strong><\/h2>\n\n\n\n

Le renforcement de la responsabilit\u00e9 sociale permet aux ISC de cr\u00e9er de la valeur, d’initier des innovations et de g\u00e9n\u00e9rer de la productivit\u00e9. La promotion du capital social par le biais d’efforts en mati\u00e8re de responsabilit\u00e9 sociale profite \u00e0 tous.<\/p>\n\n\n\n

\"\"<\/figure>\n","protected":false},"excerpt":{"rendered":"

Pour les ISC, en tant que repr\u00e9sentantes des citoyens dans l’\u00e9valuation et le contr\u00f4le des d\u00e9penses publiques, la responsabilit\u00e9 sociale se manifeste par la qualit\u00e9 du travail d’audit et la performance d’une mani\u00e8re qui satisfait l’opinion publique et contribue \u00e0 la responsabilit\u00e9 et \u00e0 la transparence du gouvernement (les principales composantes de la bonne gouvernance). De cette mani\u00e8re, les ISC renforcent la confiance du public, ce qui contribue \u00e0 promouvoir le capital social…<\/p>\n","protected":false},"author":133,"featured_media":7235,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[2072,2108],"content-tags":[1760,1908,1909],"country":[3207],"region":[879],"section":[2133],"coauthors":[],"class_list":["post-17635","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-articles-de-fond","journal-categories-automne-2020","content-tags-bonne-gouvernance","content-tags-le-capital-social","content-tags-responsabilite-sociale","country-iran-fr","region-arabosai-fr","section-articles-en-vedette"],"acf":[],"yoast_head":"\nInvestir dans la responsabilit\u00e9 sociale pour construire le capital social - INTOSAI Journal<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Investir dans la responsabilit\u00e9 sociale pour construire le capital social - INTOSAI Journal\" \/>\n<meta property=\"og:description\" content=\"Pour les ISC, en tant que repr\u00e9sentantes des citoyens dans l'\u00e9valuation et le contr\u00f4le des d\u00e9penses publiques, la responsabilit\u00e9 sociale se manifeste par la qualit\u00e9 du travail d'audit et la performance d'une mani\u00e8re qui satisfait l'opinion publique et contribue \u00e0 la responsabilit\u00e9 et \u00e0 la transparence du gouvernement (les principales composantes de la bonne gouvernance). 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