Social auditing
Social Auditing is a process whereby an organisation can account for its social performance, report on and improve that performance.
Getting Started
Social Auditing is essentially a stakeholder-based framework for self evaluation, which is also independently verified. It is particularly useful for non-profit organizations because of the importance of their social objectives.
The best way to get started is probably to contact Statistics NZ and to get a copy of the latest Social Accounting and Audit: Manual, Workbook and CD published by CBS Network (see below).
NZ Resources
Unitec offers a course on Social Auditing, as a part of its Graduate Diploma in Not for Profit Management . In 2005 this 5 day course will be offered in Auckland (11-13 May & 9-10 June) and in Christchurch (7-9 June & 30 June-1 July). For more information contact Lyn McOnie lmconie@unitec.ac.nz.
The author of Social Accounting and Audit: Manual, Workbook and CD, John Pearce from Scotland, occasionally comes to New Zealand offering a ‘master class’ for people with experience of social auditing, and a workshop for people wanting to be accredited as social auditors. For more information contact Lindsay Jeffs lindsay@csbec.org.nz or Bruce Hamilton operations@bcdc.co.nz from Social Audit NZ.
Social Audit NZ (SANZ) is a non-profit company that was established following the successful trialling of the social auditing concept in New Zealand during 1999 by several not-for-profit organisations.
SANZ aims to
- promote the concept and
- undertake social audit training, facilitation and audit reviews for organisations,
- using their experienced consultants and accredited auditors.
On their web site you will also find
See the case study "Auditing the Social" which includes an example of Trade Aid's latest Social Audit. The Parent to Parent Social Audit 1998/99 is also available on line.
If you come across other Social Audits on organisations in Aotearoa New Zealand, available on-line - please let us know.
International Resources
The Community Business Scotland Network (CBS Network) Social Audit Programme has been at the forefront of social accounting for the last ten years and has considerable experience in developing social accounting and audit processes for community based organisations. CBS Network Director, John Pearce, co-authored the Social Audit Workbook published in 1996 by the New Economics Foundation.
The CBS Network website includes
- very useful articles on social auditing,
- its background,
- checklists and
- a bibliography.
(Note: November 2005 - The CBS Network site at http://www.cbs-network.org.uk/ is under reconstruction.)
The New Economics Foundation is developing Ethical Explorer - an on-line tool - to help organisations measure and report on their social impact, and engage with their stakeholders.
(Note: April 2008 - The Ethical Explorer link has been removed as the site is no longer active: http://www.ethicalexplorer.org)
The Social Audit Network (SAN) was established for the community sector in the UK. It
- shares information and experience,
- develops agreed standards, and
- trains and approves social auditors.
Their website includes
An excellent outline of the social audit process for voluntary or non-profit organizations, What Social Auditing Can Do for Voluntary Organizations (1999, by Warren Dow and Roy Crowe for Volunteer Vancouver www.volunteervancouver.ca/) includes a discussion of benefits and merits, as well as limitations and drawbacks. (It is no longer online, but you may be able to find a printed copy.)
The Institute of Social and Ethical AccountAbility is an international non-profit membership organisation undertaking research, developing professional competencies, and promoting innovative tools for social and ethical accountability.
It has an extensive website with