Social Accounting and Audit

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Social Accounting and Audit

• John Pearce
• CBS Network
• Social Audit Network UK

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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)

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Understanding Social Accounting and Audit

• Proving and Improving and Accountability
• Performance (what we did) Impact (what happened)

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The Building Blocks of Social Accounting and Audit

• Mission
• Objectives (how we seek to achieve it)
  Activities (what we do)
  Values (what we believe - how we behave)
• Stakeholders whom we affect and who affect us
  (intentionally and unintentionally)

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The Building Blocks of Social Accounting and Audit

• Indicators (narrative, quantitative and
  qualitative information)
• Scope
• Stakeholder consultation

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The Building Blocks of Social Accounting and Audit

• Draft social accounts
• Social Audit Panel and social audit statement
• Social Report

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Three Step Process
CD Case Study - GFC Introductory OHP/PP Case
studies Checklist for Intro'n Diagram of
process Information Sheet What you already do SA
on One Page! Cycle diagram 3 Step Process
CD Case Study - GFC OHP/PP Examples -
techniques Examples of MVOA Examples S/H
maps Lists of MVOA Examples of outputs Templates
CD Case study - GFC OHP/PP Examples -
SBKS Examples Questionnaires Interviews Focus
groups PA techniques Alternative methods
Planning tools Templates
CD Case study - GFC OHP/PP Examples of using
SA Examples - Chair notes Panel
criteria/Checklists Example of timetable Templates

• a

Assessment
Assessment
Assessment
GETTING READY Understanding process What
organisation already does Commitment Managing the
process Resources Making the decision
STEP 1 SEE PLANNING Mission Values Objectives Act
ivities Stakeholders Key stakeholders
STEP 2 SEE ACCOUNTING Deciding the
scope Agreeing indicators Collecting
data Env./economic impact Social account
plan Implementing plan
STEP 3 SEE REPORTING AUDIT Drafting Social
Accounts Social Audit Panel Process for the
Panel Social Audit Statement Using the Social
Accounts Disclosure
Buy-in
Mission etc Stakeholders
Consultation - data results
Social Audit Report
Video
Website Updateable information
Open College Network
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Resources

• Social Accounting and Audit Manual CD
• SFEDI endorsed
• Toolkit on website www.socialauditnetwork.org.uk
  

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Using Social Accounting and Audit

• Proving demonstrating what we have done and
  achieved (performance and impact) to all
  stakeholders (accountability)
• Our Objectives and Their Objectives the 360
  degree picture
• Common or Shared Objectives making comparisons
• Improving social enterprise plans

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Some Contemporary Issues

• Mandatory or Voluntary?
• A kite-mark for social economy organisations?
  the ethical dimension
• The cost of social accounting and audit

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Social Audit Network

• E-mail network monthly circular
• exchange of information
• making contacts
• Social Accounting and Audit Manual CD
• Website www.socialauditnetwork.org.uk
• Directory of social accounts
• Ever-expanding toolkit

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Social Audit Network

• Training Taster sessions
• Master-classes
• technical seminars
• Training for Social Auditors
• Continuous professional development
• Accredited training OCN ILM

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Social Audit Network

• Register of social auditors quality assurance
• Register of ordinary members who are
  trainers/facilitators
• National and Regional events
• Regional network development
• Information, Education and Promotion
• Research and Development

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SAN Ltd membership

• Approved social auditors
• Social accounting activists/practitioners
• Overseas associate members

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SAN in Scotland

• Quarterly meetings
• Continuing professional development
• Workshop road-show taster sessions plus
  specialist seminars
• Training and facilitation

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Other Social Accounting Tools

• Quality and Impact Toolkit (www.proveandimprove.or
  g)
• Key co-operative performance indicators
• Balanced score-card for social enterprises
• Performance dashboard for social firms
• Prove it social capital
• Social capital stock-take

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Other Social Accounting Tools

• Social Return on Investment
• Measuring Economic Impact
• LM3 the Money Trail
• Green Office Check-list
• Development Trusts health-check
• SAN www.socialauditnetwork.org.uk

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