Revue Des Sciences Humaines
Volume 37, Numéro 1, Pages 205-214
2026-03-31

Social Balance Sheet: Strategic Management Of Human Resources For Sustainable Performance



Authors : Naas Abdelkader . Berass Dalila .

Abstract

In an ever-changing environment, the social balance sheet becomes an essential tool for the strategic management of human resources. It assesses HR performance through relevant indicators, thus ensuring the sustainability of the company. By promoting proactive and responsible human resources management, the social balance sheet contributes to sustainable performance, creating value for the company and its stakeholders.

Keywords

Intangible indicators ; Human resources ; Performance ; Social balance sheet ; Management control

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