Title: Social Accounting and Audit
1Social Accounting and Audit
2- NOT
- John Pearce
- CBS Network Social Audit Network UK
3Social Accounting and Audit
- Lorna Edwards
- Social Enterprise Academy
4Understanding 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)
5Understanding Social Accounting and Audit
- Proving and Improving and Accountability
- Performance (what we did) Impact (what happened)
6Principles of Social Accounting and Audit
- Multi-perspective
- Comprehensive
- Comparative
- Regular
- Verified
- Disclosed
7Getting Ready for Social Accounting and Audit
- Understanding the process
- Looking at what you already do
- Get commitment
- Think about available resources
- Make it manageable!
- Actively decide to go ahead
8The Building Blocks of Social Accounting and Audit
- Step One Planning
- 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)
9The Building Blocks of Social Accounting and Audit
- Step Two - Accounting
- Scope
- Indicators (narrative, quantitative and
qualitative information) - Stakeholder consultation
10The Building Blocks of Social Accounting and Audit
- Step Three Reporting and Audit
- Draft social accounts
- Social Audit Panel and social audit statement
- Social Report
11Three 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
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
12Resources
- Social Accounting and Audit Manual CD
- SFEDI endorsed
- Toolkit on website www.socialauditnetwork.org.uk
13Using 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
14Some Contemporary Issues
- Mandatory or Voluntary?
- A kite-mark for social economy organisations?
the ethical dimension - The cost of social accounting and audit
15Social 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
16Social Audit Network
- Training Taster sessions
- Master-classes
- technical seminars
- Training for Social Auditors
- Continuous professional development
- Accredited training OCN ILM
17Social 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
18Social Enterprise Academy
- Joint training with SAN
- Ongoing coaching support through the social
accounting and audit process - Offer qualifications - Institute of Leadership
Management Endorsed Award in Social Accounting
and Audit - 2 day course on 3 4 July
19Other 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
20Other 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