Social audit
1. Social Accounting and Audit is a process used by organisations, agencies and programmes to measure performance against objectives and to evaluate impact. It consists of three essential steps:
- setting clear objectives and activities, identifying values and analysing stakeholders;
- agreeing quantitative and qualitative indicators and the appropriate means to collect the necessary information; and then gathering the data, including consulting key stakeholders using participatory techniques;
- preparing a set of social accounts which report on performance and impact and arranging for these to be audited by an impartial Social Audit Panel.
Once the Social Audit is complete the report may be used to report fully to all interested parties and also as a basis for planning future policies and programmes.
2. The social accounting and audit model has been developing over more than 15 years and has been extensively tested by NGOs, social enterprises and community-based organisations in the UK, Europe, New Zealand and Australia. In India the fair trade and community development NGO, Creative Handicrafts (Mumbai), completed its first social audit in 2004 and the HiLDA Trust (Wayanad District, Kerala) is currently(2005) using the process to evaluate its Akshaya Programme with self-help groups, micro-credit and community enterprises.
HiLDA has made tie up with Social Audit Network (SAN), UK and Community Business Scotland Network(CBSN), UK in conducting trainings and facilitating social audit of projects of NGOs/PRIs/Govt. departments in different parts of India.
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