The current economic environment in which companies operate requires ever-new adaptation and performance capabilities, which are increasingly difficult to achieve. In this context, organizations rely on results that add value. In order to achieve this, companies rely on all their resources, but even more so on human resources which, according to their management, are becoming an essential factor of performance. This accentuation of the attention given to the human resources function (HR) constitutes a real investment which must be profitable and the return on investment must be evaluated.Several tools, apart from management control, can be used to measure the value created. The social balance sheet, which is one, is to the HRF what the financial balance sheet is to the accounting function. The social balance sheet appears to be an adequate complementary tool for good navigation from the point of view of the HR management strategy in particular, but also of the overall management of the company's human resources.