Social Value...

Welcome to the Social Audit Network!

The Social Audit Network (SAN) is a not-for-profit organisation which facilitates the exchange of information and experience between practitioners of social accounting and audit in the social economy and voluntary sectors. SAN holds regular meetings, events and an annual conference at venues around the UK, distributes a monthly SAN circular to its email network. The email network now consists of nearly 1400 contacts, mostly in the UK.

What is Social Accounting and Audit ?
Get trained to do Social Accounts
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Become a Social Auditor
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Prove,Improve,Account Buy the guide
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Latest News From SAN

SAN Annual Gathering - Postponed!

posted May 17th, 2016

This event has been postponed. We would like to thank for your interest and watch this space for details of our future events.

Alan Kay's Blog

posted January 1st, 1970


Read our latest blog by Alan Kay 


Lots of people have heard of 'social accounting and audit' but they are not sure what it actually is and what it entails. Rumour often has it that it is complicated and involved. However i would argue that it is actually quite simple....

If you want to read previous articles written by Alan Kay click here:

Article 1: The need for social 'audit'

Article 2: Assessing social enterprise and their impacts? Are we looking at the right stuff?

Article 3: Should we put a financial figure on all the impacts made by a social enterprise?

Article 4: The importance of social capital and its link to social accounting

Continue Reading Alan Kay's Latest Article

Guide to Social Enterprise Planning

posted June 18th, 2015


CBS Network through their trading arm (JUST the Business) developed and wrote a Guide to Social Enterprise Planning. As CBS Network has been wound up, the Social Audit Network is now selling the Guide for £15 and making a contribution to the Social Enterprise Collection (archive) at Glasgow Caledonian University. The Guide, which only exists in electronic copy, combines the essential elements of business planning with the need for systems to track and account for social change.

For further details on purchasing this guide please contact We will then send this to you, along with the 6 annexes, electronically by email.

Case Studies

posted November 3rd, 2015

SAN is publishing a new set of case studies of organisations which have embedded social accounting within their organisations. These case studies aim to illustrate how social accounting is used across organisations of differing sizes and from different areas of business. The first case study is from St Leger Homes… 

St-Leger.jpgSt Leger was set up by Doncaster Council in 2005, following a consensus decision made by council house tenants at that time. They are responsible for the management of council homes, along with a portfolio of shopping parades, garage sites and land. They also manage the Housing Register on behalf of Doncaster Council and undertake other work as agreed and required by the Council, for example they have recently taken over the management of Gypsy & Traveller sites and continue to expand their private sector landlord service.

St Leger Homes are a limited, not-for-profit distributing company employing 720 people and are a living wage employer.

St Leger Homes’ first set of Social Accounts covered the period from April 2014 to March 2015. They have a strong vision and value base with clearly defined strategic objectives, and associated KPIs. The SAA process works with their existing reporting systems, focusing on social impact and activities that add value to their core business of providing quality housing for tenants and their families.

Four new case studies are now available to download from our web pages: 

They have been prepared to highlight new trends in social accounting practice and to examine in detail the benefits of social accounting. They also contain tips and advice from organisations at different stages in their social accounting journey and from differing backgrounds.'

John Pearce - Founder of SAN

posted December 18th, 2015

John PearceJohn Pearce, who died from cancer aged just 69, was a major and influential force in community development and in particular was a pioneer in community enterprise - the precursor to social enterprise.

Read More

SAN Conference 2015 at Salford University

posted April 23rd, 2015


'Up there with the best gathering in the last 4 years'

The conference was holistic and very educative'

'Really enjoyed the broad spectrum of speakers'

‘Always a good interactive event’

‘Great to meet like-minded people'

‘I have enjoyed and learned how to "Measure and Report my

Social Enterprise Impact"

'Had fun, learnt a lot and picked up some important ideas'

'Best SAN Conference I have attended'

'Had a good, useful and instructive day – thank you!! Facilities were great too.'

'A wonderful day. Thank you for organising it.'

'It’s not as scary as I thought'

'The conference was holistic and very educative'

View Presentation Slides

Social Audit Network and the SROI Network

posted January 19th, 2015

Social Audit Network and the SROI Network (soon to be Social Value UK) 
strengthen links through reciprocal membership

Colleagues from the Social Audit Network (SAN) and the SROI Network (soon to be Social Value UK) recently met to discuss joint interests and potential areas for closer working. Now formally members of each other’s organisations, one area of discussion was the increasing need for independent assurance of social accounts and SROI reports. If social value reporting is to be credible in the medium and long term, there needs to be independent verification or audit for meaningful inclusion in tender evaluation.

Jeremy Nicholls, CEO of the SROI Network and SIAA, soon to be Social Value International, said 'we're delighted to be working more closely together with SAN. Our organisations have a number of shared values and aims, and we hope that this reciprocal membership will lead to a more united front to work towards more accounting for social and environmental impact and value.'

Lisa McMullan, Chair of the SAN Board, said 'With the increased interest which we have seen since the Social Value Act, we hope that by working more closely together, SAN and Social Value UK can help organisations in the social economy decide how best to measure their social impact’

Jeremy Nicholls will also be presenting a workshop on SROI at this year’s SAN Annual Gathering, which will be held in partnership with Salford University’s Business School, at their Media City Campus, on Friday 17th April 2015. For more information, see the article above.

SAN and SIAA, soon to be Social Value International, are also hoping to be able to put their global networks in touch with each other across the world.

SAN and the SROI Network had previously released a joint statement which described the similarities and differences in the two frameworks, available to download here.

Guide to SAA available

posted November 5th, 2011


The Guide to Social Accounting & Audit can now be ordered via the SAN office or your SAN Regional Co-ordinator. The Guide takes account of the growing experience of social accounting and audit in recent years and includes reference to the range of frameworks and methods developed to help organisations explain and account for their performance and impact. It is a “roadmap” to the social accounting and audit process and has been written for social enterprises, social economy organisations and voluntary sector organisations that wish to regularly account and report on their social, economic and environmental performance and impact. The Guide consists of a paper version with a companion CD and costs £40 each (inclusive of P&P to a UK address) or £30 each if ten or more copies are ordered (plus P&P)

New Guide to Social Accounting and Audit

Policy brief on social impact measurement for social enterprises

posted July 29th, 2015

An interesting article on SAA

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Our NextSAN Conference and Annual Gathering

Postoponed - new date to be confirmed