Research-Thesis: Analyse et perception du rôle du réviseur d'entreprises vis-à-vis du conseil d'entreprises sous la nouvelle norme du 14 mai 2024.

Abstract

This master’s thesis analyzes the role of the statutory auditor vis-à-vis the Belgian Works Council in light of the new standard issued by the Institute of Registered Auditors on 14 May 2024. This reform marks an evolution in the regulatory framework governing the auditor’s intervention within the Works Council, notably by strengthening the pedagogical dimension of the auditor’s mission and explicitly recognizing their contribution to social dialogue. The research is anchored in the Belgian socio-economic model, in which the Works Council plays a central role as an institutionalized body for information, consultation, and dialogue between employers and employee representatives. Reliable and comprehensible economic and financial information is essential for ensuring meaningful social dialogue, and the auditor acts as an independent third party responsible for certifying such information and explaining it to stakeholders. The first part of the thesis provides a theoretical and legal framework, tracing the historical development of the Works Council, outlining its objectives and competencies, and examining the evolution of the auditor’s role before and after the 2024 reform. Particular attention is given to the objectives of the new standard, which aims to improve the quality, completeness, and clarity of information transmitted to the Works Council while reinforcing the auditor’s pedagogical responsibility. The second part adopts an empirical approach based on semi-structured interviews conducted with auditors, employers, and employee representatives. The analysis focuses on the perception of the auditor’s role, the practical implications of the new standard, and its impact on the dynamics of social dialogue. The findings indicate that the reform is generally perceived as a positive development, enhancing transparency, mutual trust, and understanding within the Works Council. However, it also increases the formalization and workload associated with the auditor’s mission. Overall, this study contributes to a better understanding of the evolving role of the auditor as a key actor in social dialogue under the new regulatory framework.