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Social Accounting and Audit (SAA) and the Social Audit Network

Social Accounting and Audit (SAA) and the Social Audit Network. An introduction…. What I want to do…. Why I got involved in social accounting… Definition, concept and principles… The Four Step Process (SAN)… Key characteristics Exercise looking at the snags and benefits….

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Social Accounting and Audit (SAA) and the Social Audit Network

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  1. Social Accounting and Audit (SAA) and the Social Audit Network An introduction…

  2. What I want to do… • Why I got involved in social accounting… • Definition, concept and principles… • The Four Step Process (SAN)… • Key characteristics • Exercise looking at the snags and benefits…

  3. SAA – background… • Emerged from community enterprise in early 1990s – reasons… • Developed through working with social enterprises – stress empowerment! • Social Audit Network of practitioners • Manual and Quality and Impact Project 2005 • Revised methodology in 2008 – Really Telling Accounts! • Prove Improve Account! New Guide to Social Accounting and Audit (2011)

  4. Social accounting and audit is… …a logical and flexible framework which enables your organisation to build on existing documentation and reporting systems and develop a process so that you can… …Prove! - account fully for and report on your organisation’s social, environmental and economic performance and impact… …Improve! – provide the information essential for planning future actions and improving performance; and …Account! – be accountable to all those you work with and work for…

  5. Understanding Social Accounting and Audit… • Social Purpose – Social Accounting – Social Audit – Social Report • Social = social + environmental + economic • Financial performance = organisational sustainability • Social Accounting (social accountant) – Social Auditing (social auditor) • Proving and Improving – and Accountability… • Performance (what we did and how well) + Impact (what happened as a result) • Accounting, reporting or measuring?

  6. Social Accounting and Audit: the Principles… • Clarify purpose • Define scope • Engage stakeholders • Determine materiality • Make comparisons • Be transparent • Verify accounts • Embed the process

  7. Social Accounting and Audit on One Page! An example of a vision: We shall always and constantly work to improve the quality of life of our residents An example of a mission: We improve the quality of life for residents in the area through creating local employment and providing services.

  8. Six Features of the Social Accounting and Audit Process… • It acknowledges all of the key stakeholders • It reports on all areas of your work and impact: social, environmental and economic • Social Accounts report with both quantitative and qualitative data • There is a rigorous verification process through the Social Audit Panel • Social Accounts are produced and audited regularly • The findings are published and disseminated widely

  9. Critical characteristics of SAA… • Framework which can include different tools • Becomes embedded in the organisational life cycle • Runs alongside financial accounts • Reports on social, environmental and economic performance and impact • Done by and controlled by the organisation - empowerment • Accounting to all stakeholders • Mix of measurement and “story” • Independent verification is crucial

  10. Introduction to Social Audit Network (SAN)… • For practitioners to promote and influence • Company limited by guarantee (8 Directors) • Members • Website www.socialauditnetwork.org.uk • Monthly email circular (1,400) • List of Social Auditors • Training – Social Enterprise Academy (ILM); Open College Network • Trainers • Setting standards and new developments • Research

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