For a few years now, specialists in the business world have been agreeing that the macrocosm of the sale-takeover business is about to undergo a major change. Indeed, in the next ten years, more than half of the managers currently in office will leave their functions due to retirement. How can we meet the challenge of taking over a company? Are managers prepared to sell their company? Do they anticipate their retirement or their change of life? These are all issues that are at the heart of our concerns. But, in reality, the real question is to know if companies are really attractive to find a buyer. Ultimately, how can we give the most accurate and realistic picture of a company? While we always think of carrying out accounting and financial diagnostics of the company to be sold, what about the social audit, a true multi-level indicator of the company's social situation? This book proposes an analysis of the social audit of the takeover and aims to determine whether it can play akey role in promoting the transfer.