Accountant at Work

SAN Auditors

SAN maintains a register of social auditors across the world from which organisations seeking an auditor can contact directly using the details provided. 

For quality assurance purposes, UK Auditors are required to make annual returns to SAN regarding their relevant training and chairing activities.  Organisations are asked to complete a Questionnaire for SAN following each verification process and any issues are followed up by a member of the Board.

Auditors who are inactive or fail to update their training within a certain period of time are removed from the list.  In this way SAN ensures that the person verifying a set of social accounts remains credible to external stakeholders.  


How to become a SAN auditor

To become a SAN approved auditor, able to chair verification panel meetings and sign off the draft accounts candidates must first complete our social auditor workshop. 


The trainee auditor will then be asked to attend at least two verification panel meetings and to shadow a panel chair making draft notes for their mentor to consider. They are then expected to Chair a panel supervised by an appointed mentor who will approve the final notes. 


The mentor will recommend approval by SAN of the trainee auditor when they have reached the standard required.


For further details of how to become a SAN approved social auditor, please contact the SAN office 


Register of social auditors:

UK Based Auditors

Dave Furze     -     South Central

Tel: 07803 897 135 Email: Dave has 35 years’ experience in social entrepreneurial youth & community work in development and empowerment, neighbourhood regeneration, supporting social enterprise and social impact measurement. He has worked in a wide variety of situations and contexts ranging across urban, rural, affluent, deprived and faith communities. The key focus of his work has always been to gain people-centred engagement, participation, and involvement to maximise community empowerment and the development of wellbeing and social capital.

He has worked across the statutory, voluntary, community and faith sectors. Spending ten years working in local government, Wycombe District Council, eventually as Community Development Team Leader, developing community planning, coproduction service design, older people’s action groups, arts-based empowerment projects, crime, and antisocial behaviour interventions. In close collaboration with Bucks New University was involved in research on small area statistics, the impact of community development interventions on crime and anti-social behaviour and developed a foundation degree in community development. Before this, he spent 7 years working in inner-city Manchester with young people at risk; pioneering a relational youth work model of practice in Harpurhey, North Manchester, one of the most deprived neighbourhood in the country and Moss Side and Old Trafford.

Since 2008 he has run his own Social Enterprise consultancy, Footprints and is a Trustee of Community Transform CIO (charity no: 1186368), working in High Wycombe, Aylesbury and across Buckinghamshire. In Aylesbury working in partnership with Aylesbury Garden Town as Community Development & Liaison on Community Projects.

He first became interested in measuring social value, social impact and social accounting and audit in 2010, while working in East Berkshire and Slough assisting local public service commissioners and third sector groups to manage the transition from grant-aid to commissioning contracts and adapting to the changing landscape of civil society. Here he realised that for there to be a more level playing field when competing for contracts the third sector need to invest more effort in demonstrating their social value, which is at times undervalued and often goes unheard.

He is chair of trustee of Churches’ Community Work Alliance, CCWA, a past chair of Beyond Difference the interfaith network for The Chilterns. He is a board member of Social Audit Network and he gained accreditation as a SAN social auditor in 2014.

Originally, he trained as a materials engineer, has a PhD in Tribology and worked as a research scientist in Nanotechnology at Brunel University for 6 years.

Helen Millne     -     Merseyside

Tel: 0151 236 6601 E-mail: Train 2000 Ltd
5th Floor
Wellington Buildings
The Strand
L2 0PP Helen provides programme and operations management for Train 2000, taking on responsibility for: Financial management; Operational development; Human resources development; Health and Safety and Quality and Impact Measurement. She has worked for over eleven years within the social economy on Merseyside and has extensive experience of organisational development within the public and third sector. Whilst working in the Community Based Economic Development Team in Liverpool City Council, Helen facilitated the development of the Social Enterprise Network ( and designed and implemented the Social Accounting training programme in Merseyside. She is a registered Social Accountant through Social Audit Network and is experienced in acting as verification panel chair and representing the network at conferences. Previously, as North West Regional Training Officer for the National Association of Citizens' Advice Bureaux she successfully devised comprehensive training programmes for management committees, paid staff and volunteers for the 110 bureaux in the region. In a voluntary capacity she is a director of a community based learning organisation. Helen completed her Masters in Business Administration in 2007, awarded with distinction.

Lisa McMullan     -     North West England

Email: Lisa’s work focuses on building entrepreneurial capacity by providing advice, training, project development and evaluation support for entrepreneurs, entrepreneurial organisations and those working to support them. ​ As Director for Development & Consultancy at The Women’s Organisation Lisa works on a portfolio of projects that support would-be entrepreneurs, small business owners and social enterprise leaders.​ Lisa’s areas of expertise include:

  • Enterprise & Entrepreneurship Education: Designing & facilitating professional development for enterprise educators working in education
  • Enterprise Development: Small business and social enterprise planning and development
  • Women’s Enterprise: Adviser and promoter of women’s entrepreneurship
  • Evaluation: Applying social accounting and audit principles to design and undertake a holistic approach to evaluation activities to include social, economic and environmental impact
  • European & International Projects: Project development, management and evaluation
Lisa has been practising SAN’s social accounting and audit methodology for over 20 years, within The Women’s Organisation as well as supporting other organisations with training and consultancy services to undertake their own social accounting and audit processes. Lisa is an experienced Social Auditor and provides verification services for W+ Standard, a women’s empowerment standard being applied to development projects across the world.

Liz Allen     -     North West England

Tel: 07790 779 578 Email: 8 Montrose Crescent
M19 2GF Liz Allen has a comprehensive track record of creating and developing social enterprises. She has worked with enterprises to deliver public services, grow community assets and contribute to the sustainable economic regeneration of marginalised communities. A Partner in The Connectives, Liz is known for transforming creative ideas into realistic deliverable solutions which grow company value and contribute to social changes. Her reputation for creating social enterprise activity that delivers change in communities, for managing such activity and for delivering highly effective social impact measurement has earned her respect from the public and voluntary sector. As deputy CEO of an established social enterprise Liz managed:

  • the growth in organisational turnover from £70,000 to £2m
  • the creation and support of a highly effective staff team
  • the design, construction and delivery of the East Liverpool Enterprise and Training Centre
  • the creation and implementation of a community based Healthy Living Centre addressing locally identified health inequalities
  • the design and delivery of successful supported employment programmes
  • the creation of a range of social enterprises working specifically with adults with learning disabilities
These initiatives tackled social exclusion with practical solutions; they improved the employability of individuals, increased the economic activity of deprived communities across Liverpool and resulted in effective community based economic regeneration. Liz is able to confidently stand alongside our clients enabling them to sense make, building the confidence and capacity of individuals, community groups, and businesses, leveraging wisdom, tools and insights from work with others. Liz has a deep and broad experience of community based economic regeneration with a local, regional and national perspective. She has worked at the coal face as well as leading and establishing enterprises and systems which enable others to deliver and bring about change. Liz has completed a first degree in Business and Leisure Management and a masters degree in Social Enterprise. She is a qualified and experienced social accountant and auditor with excellent knowledge and proven practise in the field of social impact reporting. Liz is a strong proponent of corporate social responsibility encouraging clients to find effective ways to tell the story of their organisations and measure their social impact. Non-Exec Directorships & Memberships include:
  • A board member of the Social Audit Network
  • Fellowship of The School for Social Entrepreneurs
Currently Liz, working with other Directors in the Connectives, is developing:
  • The Connectives Social Accounts – showing the impact of our pro bono work and the social impact of our work with for profit businesses
  • Social share incentive programmes – rewarding those who contribute positively to the commercial success of the Connectives at the same time making an auditable social impact which delivers against our mission
  • Client/resident/user/employee share programmes and innovations in social accounting
  • Creating new models of governance, leadership and user directed service development and delivery
  • Strengthening the interdependency and partnership between workers in relevant industries and the 'moral owners' – the persons served
  • Rewarding independence, interdependence and abundance mentality – so that people do well by doing good – whether they are employees or service users
The Connectives are social entrepreneurs – investing time, money and intellectual capital to develop partnerships and projects which deliver break through sustainable solutions with social, commercial and environmental impact.

Philip Marks     -     Wales

Philip Marks BSc (Hons) DipMS CoTC FCIWM CEnv Tel: 01656 786 226 Email: Philip has more than 30 years successful experience of community engagement, ethical business development, operations management and strategy setting to senior/board level in the community/voluntary, private and public and sectors (particularly in sustainable development, environmental improvement, waste management, resource conservation, manufacturing and materials processing industries), serving Welsh, UK, European and international communities. Philip is fully au fait with the development of social enterprises, with cross-sectoral partnership as well as with the complexities of heavy regulated operating environments (eg. IPPC/IPC Authorised Processes, COMAH and CIMAH Sites, etc) and the demands of professional management systems (eg. ISO 9000, ISO 14001, ISO 18001, Green Dragon, EMAS, IIP, Social Accounting, SROI, etc). Philip has been at the forefront of the movement in Wales towards the commitment to professional social accounting. Active as Chair to numerous Associations and Groups in Wales, Philip has previously held numerous such other roles and other Directorships in the UK. Social Accounting and Audit skills SAN UK Approved Social Accountant and Auditor and Social Auditing Chair since 2005 Has delivered many introductory courses in social accounting and audit to social enterprises and voluntary/community organisations. Co-developed and delivered numerous programmes of training/learning and support to social enterprises and voluntary/community organisations in South Wales. Provided one-to-one mentoring with several South Wales based social enterprises, community organisations and public/private sector bodies, through to the production of full social accounts and external social audit where required. Delivered presentations and held workshops on social accounting and audit for pan-Wales Networks, SAN UK, Pembrokeshire College, Carmarthenshire Waste Forum, SCRAP, Cylch, Wales Cooperative Centre and CRNS Scotland. Pioneered the creation of the ‘Joined-up thinking’ brand, a partnership between the Chartered Institution of Wastes Management Cymru and Cylch, leading towel attended national cross-sector conference events in Wales, whose outputs contributed to the development of strategy and sector plans in Wales. Philip has chaired, mentored, trained and acted as social audit panel member for: Pembrokeshire Frame - Pembrokeshire CRAFT - Ceredigion Ymlaen Ceredigion - Ceredigion MOre Green ReUse/Recycle Project- Swansea The Environment Centre - Swansea Mentro Lluest - Aberystwyth Pembrokeshire College - Pembrokeshire

Sue Osborne     -    Yorkshire & Humber

Email: Sue Osborne is SAN’s newest approved Social Auditor. Sue Osborne is a seasoned senior leader with experience spanning the public, private and voluntary sectors. Her areas of expertise lie in strategic planning, business development and project management and she is also a naturally positive and energetic team-leader and facilitator. Sue is currently the Director of the Yorkshire, Humber and North East School for Social Entrepreneurs, an organisation that supports individuals to start, scale and sustain social enterprises, charities and community businesses ( Sue leads SSE’s programmes across these two regions, which currently support approximately 140 social entrepreneurs per year. Part of Sue’s role includes working closely with a wide range of social enterprises and charities, supporting them to prepare a range of reports evaluating their social impact. Prior to joining SSE in 2013, she worked for several years as a business consultant working specifically in the areas of fair trade and social enterprise and authored a book entitled “Shared Interest, investing in a Fairer World”. This was based on her almost six year tenure as Business Development Director of Shared Interest, an ethical investment cooperative which successfully grew its share capital to over £26m, lending money to 101 Fair Trade businesses in 36 countries across the globe. Sue’s interest in social accounting started during her time at Shared Interest, when her team successfully pioneered the first set of social accounts for the organisation. Shared Interest has since gone on to develop their social accounting process, winning a number of awards along the way. Sue concluded her social auditor training, chairing the panel that audited Shared Interest’s twelfth set of social accounts.

Tracy Mitchell - Scotland

Having been a member of Shared Interest’s social reporting team from its inception in 2005, I led the team (of 6 staff) during the preparation of three set of social accounts (2006, 2007 & 2008). The organisation has always followed the Social Audit Network methodology, carrying out extensive stakeholder consultation internationally and having the report independently audited each year by a panel chaired by a SAN approved auditor. The accounts received commendations in the ACCA Awards for Sustainability Reporting and a Judges’ Special Award in the CIPFA /PricewaterhouseCoopers Public Reporting and Accountability Awards for successfully incorporating social accounting into the organisation’s overall reporting strategy. Based on my experiences at Shared Interest I produced a case study for the SAN web site, presented at a SAN Master Class event in Newcastle and took part in the Really Telling Accounts research. I continued to be involved in the Shared Interest Social Accounts in a consultancy capacity from 2009-2012.

Through 2011/12, I assisted the Scottish Fair Trade Forum in the preparation of the report “Can Scotland call itself a Fair trade Nation?” which used and adapted Social Accounting techniques. I was part of the SFTF team at the Panel meeting in November 2012 and am pleased that SFTF has been able to use this experience to embed Social Accounting into its ongoing review and planning processes.

Having undertaken SAN Social Auditor training in July 2008, I was involved in Social Accounts panels for Loch Fyne Oysters and C-Change Scotland as part of my Social Auditor qualification. Since becoming a SAN approved social auditor, I have chaired panels for Highland Home Care, Healthwatch Northumberland and more recently Shared Interest. Jointly with another Social Auditor, I have also carried out a series of Social Accounting training courses for West Lothian Social Enterprise Network.

Overseas Auditors

Aruna Subramaniam - India

Tel: +91 9886 833 665 Email: No. 96, Liberty Acres,
Golden Homes Properties,
Attibele, Bangalore 562107 Summary of Experience in Social Accounting and Audit I helped start up the Bangalore chapter of the Centre for Social Initiative and Management (CSIM), a school for social entrepreneurs and the training partner of SAN,UK, in 2007, and currently serve as its Director. This role has given me the opportunity to interact with a wide network of social organisations and social change agents and enriched my own ideas for triggering lasting change. CSIM has also been instrumental in my training as a social auditor, enabling me to attend a number of panels in Hyderabad, Bangalore and Chennai. I was mentored by Mr Patrick Boase and Mr Alan Kay of Social Audit Network, UK, and chaired the Panel at Sevalaya, a well-known educational institution in the outskirts of Chennai and, most recently, The Community Restaurant at Mumbai. I have also facilitated the writing of social accounts for Mother Earth, Rang De and EnAble India, social enterprises led by Ashoka Fellows and internationally recognized social entrepreneurs. I hold Masters Degrees in English and in Education. I acquired my M.Ed degree from the Central Institute of Education (CIE), University of Delhi and have taught for over 20 years in India and abroad. Following a three-year stint as a Content Manager at an e-learning company in Hyderabad, I acquired a Postgraduate Certificate in Social Entrepreneurship and NGO Management from CSIM. I have travelled widely across Europe and Africa with my diplomat father and engineer husband, experiences which have underscored my belief that human aspirations are the same everywhere. I feel strongly that everybody should be given the opportunity to realise these aspirations and have drawn on my experience as an educator to set up the Vidyanjali Education Trust, which envisages the use of innovative pedagogical methods to give Indian schoolchildren a solid start in life.

Dr Günther Lorenz - Germany


Dr Madhuri Ravindra Kumar - India

Dr Madhuri Ravindra Kumar commenced her association with Social Accounting and Audit when she attended the Master Class in Social Accounting and Audit in 2009 in Chennai, conducted by Social Audit Network, UK & Centre for Social Initiative and Management. As part of her assignments in this space, she has chaired the Audit panel for SAFA, a Non for Profit in Hyderabad that works towards socioeconomic empowerment of women through income generation and education. She has written Social Accounts for Manappuram Foundation in Kerala, New Life Charitable Trust, a Non for Profit organization in Chennai that serves senior citizens and children and has facilitated the writing of Social Accounts for Native Medicare Trust, a Non for Profit in Coimbatore that works with vulnerable and abandoned population.
Dr Madhuri engages in all aspects of the Social Accounting and Audit process and has undertaken Social Impact Assessments of projects funded by Corporate Foundations across India. She is also Head of the Coimbatore Chapter of Centre for Social Initiative and Management.
As Consultant Social Researcher with Ph.D degree in Sociology from the University of Mumbai, and about 20 years research background, Dr Madhuri has worked on sectors including Healthcare and Family Welfare, Disaster Assistance and Management, Urban and Tribal Development pan India. She has experience in also conducting large scale studies, having been the State Project Coordinator for the States of Telangana and Andhra Pradesh for the National Family Health Survey (NFHS), Round 4 in 2014- 15, Ministry of Health and Family Welfare, Government of India.

Dr Monika Schillat - Germany


Wongbong Jang - South Korea


Vatsala Ravikrishnan - India


Usha Ravi - India

Email: Tel: +91 9880 276 483
Bangalore, India Summary of Experience in Social Accounting and Audit Usha has been involved in social accounting and audit since 2012, when she joined the Centre for Social Initiative and Management (CSIM), Bangalore as Joint Director. She has facilitated the writing of social accounts of Industree Crafts Foundation (a non-profit organization engaged in skill-building and empowerment of rural artisans in India), Industree Crafts Private Ltd (a for-profit social enterprise focused on improving artisanal livelihoods) and Rang De (a non-profit organization working to alleviate poverty by providing affordable credit to underserved communities). She chaired the social audit panel of Jude Felix Hockey Academy, a non-profit organization that teaches hockey and life skills to under-privileged children. She is currently involved in facilitating the Social Accounting process for organizations empowering persons with disability and is writing the social accounts for an NGO providing shelter and education to vulnerable, destitute children. Social Auditing Skills Social Accounting and Audit: Delivering all aspects of the social accounting cycle as a social accounting practitioner and independent auditor. This includes helping organizations develop a customized framework for calculation of Social Return on Investment (SROI). Consultancy and Facilitation: Mentoring and advice to organizations carrying out social accounting and social audit Impact Assessments: Assessment of the impact of social programs General Background Usha has a management degree from the Faculty of Management Studies, University of Delhi, with specialization in Finance. She has over two decades of professional experience as a business analyst, writer and editor. She is an alumnus of CSIM’s Social Entrepreneurship Outlook Program (SEOP). As Joint Director of CSIM Bangalore, she was involved in executing the capacity building, awareness building and research centre programs. She strongly believes in spreading social awareness and in using her skills for change. She has undertaken diverse projects for leading non-profits working with persons with disability, on a voluntary basis, for over a decade.

R. Ravikularaman - India

Email: Development sector career began with the ‘Total Literacy Campaign’ undertaken in Puducherry [1987-1991]. I was managing 100 member volunteers team and handling central liaison coordinating activities of all the four geographical locations. My professional learning spans over 25 years covering both Not-for-Profit and For-Profit sectors. Specific areas of expertise...

  • Institution Building with a focus on social inclusion and sustainability.
  • Several years of Experience in Program Designing, Proposal Writing, Capacity Building, Training, Evaluation and Documentation.
  • Corporate Social Responsibility: Concept – Design - Execution. Assisting corporate that are willing to demonstrate responsible business behaviour.
Specific areas of competence...
  • Land based Livelihoods needs institutional arrangements- to create the necessary support systems that are needed for farming activity to survive and thrive. Facilitating and capacity building of Farmer Producer Groups/Organisations in Tamil Nadu and Puducherry.
  • Social Accounting and Auditing: SAA is a framework developed by Social Audit Network, UK. This tool helps responsible organisations to Prove and Improve what they do.
Organisational Experience Since April 2014: Consulting / Facilitation in Corporate Social Responsibility and Farmer Producer Organisation. 2007 to 2014: handled CSR for Suzlon Foundation as Regional CSR Head [Tamil Nadu, Kerala and Puducherry]. 2007 to 2007: established and managed Livelihood Advancement Centre for CARE INDIA as Project Officer. 2003 to 2006: established and ran Pondicherry Fair Trade as Chief Executive Officer. 1997 to 2003: served in Pondicherry Science Forum handling Microfinance and Livelihoods as Core Faculty. Education
  • LLM [Specialisation in Labour Laws and Industrial Relations] in 1991.
  • BL [Five Years Integrated Laws Course] from in 1989.
  • Trained as Master Trainer-Motivator in Entrepreneurship promotion by EDII, Ahmedabad in 1997.
  • Undergone Master Class Training on Social Accounting and Auditing by SAN, UK in March 2008.
Overseas Visit Toured England on invitation by Southampton City Fair Trade Council [UK] to be the guest in Fair Trade Fortnight celebrations. Spent two weeks in Stockholm, Sweden by Swedish Institute to explore CSR partnering between Indo – Swedish business house.

Pushpanath Krishnamurthy - India

Director, Outreach at Centre For Social Markets University of Agricultural Sciences, Bangalore, Cambridge, United Kingdom I joined CSM as Director after three decades spent doing leading edge development work across three continents. I have spent much of my professional career at Oxfam, where I have acquired a reputation for my pioneering work on campaigns such as Make Trade Fair, the Climate Change Hearings, HIV/ AIDS etc. An accomplished communicator and storyteller, I take complex issues and popularize them for grassroots constituencies using a blend of traditional advocacy and new approaches. I bring grassroots experience from regions as diverse as East Asia, Southern Africa, the Balkans, the Caucasus, and India. I am skilled in building multi-racial, cross-cultural teams and motivating highly diverse communities. With a background in development studies and agricultural science, I also bring expertise in anti-poverty programmes, refugee rehabilitation, sustainable livelihoods, agricultural finance; disaster preparedness; participatory development; environmental assessment and gender.

At CSM, I lead the work on social enterprise, conducting urban research in this new field with a view to understanding its impacts on poverty and social transformation. I have also been behind CSM’s work on sustainable coffee, developing partnerships with growers’ groups such as the Karnataka Growers Federation. In December 2009, I embarked on a Walk for Climate Justice from Oxford, UK, to Copenhagen, Denmark, to raise attention to the issues of climate change and poverty at the UN conference on climate change in Copenhagen. In 2011, I repeated this effort in a Walk for Climate Justice in the southern Indian state of Karnataka to raise attention to the plight of small producers such as coffee growers in an era of climate change. The Walk has been supported by our partners, the Karnataka Growers Federation (KGF). I led the landmark ecology and economy study on coffee that was launched at the COP-11 Bio Diversity Global conference

Nazneen Mistri - India

Email: Summary of Experience in Social Accounting and Audit Nazneen became interested in social accounting and audit in 2012 while attending the Social Entrepreneurship Outlook Program (SEOP) conducted by the Center for Social Initiative and Management (CSIM). She wrote the Social Accounts for Jude Felix Hockey Academy (JFHA), a non-profit organization that teaches hockey and life skills to underprivileged children. She was the Social Auditor for Range De, a not for profit organization that leverages internet and technology to overcome poverty by providing access to low cost capital to underserved communities. She provides social audit facilitation, social audit consulting and social audit services to multiple non-profits and social enterprises. She is on the Governing Council of CSIM, Bangalore and is Faculty for Corporate Social Responsibility (CSR). Social Auditing Skills

  • Social Accounting and Audit: All aspects of the social accounting cycle as a social accounting practitioner and social auditor.
  • Consultancy and Facilitation: Mentoring and advice to organizations carrying out social accounting and social audit
  • Impact Assessments: Assessment of the impact of social programs
General Background Nazneen has over three decades of experience in Information Technology consulting and services. She was a Director with the Business Engineering Group at DBOI Global Services, Deutsche Bank Group, Bangalore, India. She was on the Diversity Council and lead the Diversity pillar for Persons with Disabilities at all DBOI Service Centers in India. She represented the Group at the NASSCOM Diversity and Inclusivity Regional Council, the Confederation of Indian Industries (CII) Disability Forum and the CII Tools and Accessibility Forum. Prior to joining the Deutsche Bank Group, she was Business Development Executive (Director Level) at CSC (Computer Sciences Corporation), based in Santa Clara, California, USA. She was in the US for 14 years in IT consulting and has set up and managed I.T. Offshore Development Centers for US based Fortune 500 clients. Profile to India Inclusion Summit As a Director, Business Engineering Group at DBOI Global Services, Deutsche Bank Group, Bangalore, I was on the Diversity Council and lead the Diversity pillar for Persons with Disabilities at all DBOI Service Centers in India. I worked with NGO's to place ~50 PwD's, hearing impaired, vision impaired, physically challenged, in various mainstream roles at Deutsche Bank Group. represented the Group at the NASSCOM Diversity and Inclusivity Regional Council, the Confederation of Indian Industries (CII) Disability Forum and the CII Tools and Accessibility Forum. I moved from Corporate to the Social Sector in July 2014 and am a Certified Social Auditor with Social Audit Network (SAN) India, a chapter of Social Audit Network, UK. I provide social audit facilitation, social audit consulting, social impact assessment services and social audit services to multiple non-profits and social enterprises."

Mrinalini Shastry - India


Mike Noonan - New Zealand


Marie Banu - India

Email: Summary of Experience in Social Accounting and Audit Marie Banu is an accredited Social Auditor by Social Audit Network, India and Social Audit Network, UK. She is also an accredited SROI and Social Value Trainer by Social Value International She attended the Master Class in Social Accounting and Audit conducted by Mr. Patrick Boase and Mr. Alan Kay of Social Audit Network, UK and was mentored by Mr. Mike Swain of SAN, UK and Mrs. Latha Suresh of SAN, India. She was trained in SROI by Dr. Adam Richards of Social Value International. Since 2010, Marie Banu has been part of several Social Audit Assignments – for both corporates as well as not-for-profits in India. She audited the social accounts of Friends of Coconut Tree (Coconut Development Board) and Manappuram Foundation in Kerala; ICAI UAE (Dubai) Chapter; SOHAM in Kolkata; CONCERN, a de-addiction home in Chennai, and Vidya in Bengaluru. She has written the social accounts for Cognizant Outreach and facilitated the social accounts for Stella Maris College, Equitas Development Initiatives Trust, and Asirvad Microfinance Limited. She has also conducted Impact Assessments for over 40+ projects funded by leading Corporate Foundations across India. General Background Marie Banu is the Director of Centre for Social Initiative and Management (CSIM) Chennai since 2013. She studied Sociology at Stella Maris College and Masters in Business Administration (Human Resource Management) at IGNOU. She also has a Post Graduate Diploma in Computer Applications. An accredited Social Auditor by Social Audit Network, India and Social Audit Network, UK, she has gained accreditation as SROI and Social Value Trainer by Social Value International. She joined CSIM as Head – Communications in 2009 and is instrumental in launching CSIM’s tabloid ‘Conversations’ (later renamed as ‘Conversations Today’ in 2013). As Chief Editor for this publication, she also writes articles and interviews celebrities in social work. Articles from Conversations Today are compiled and published into a book titled ‘Unsung Beacons’ every year. She has written several books and research publications and is a trainer in Communication & Fundraising, Media & Advocacy, Social Entrepreneurship, and Social Audit. Marie Banu started her career in the social sector when she was 25. She has worked for International Developmental organizations - DANIDA (Danish International Development Agency) and Oxfam International and National level NGOs – ActionAid India, Oxfam India, Indian Social Institute, to name a few. From 1999 to 2005, she led the fundraising for Oxfam in India. She handled the national and international media for Oxfam International's tsunami response program in India from 2005 to 2009 and managed their affiliates’ - Oxfam Great Britain, Oxfam Novib (Netherlands), Oxfam America, Oxfam Australia, Intermon Oxfam (Spain), and Oxfam in Belgium – media and communication needs during this period. Marie Banu has received the REX Karmaveer Global Fellowship 2014-15 and Karmaveer Chakra for her commendable work for the society.

Marcelle Holdaway - Australia

Tel: 0405 273 932 Email: 22 Palm Street,
Australia 4552 Summary of Experience in Social Accounting and Audit I began driving Maleny Credit Union's social accounting process in 1999 and have mentored a number of enterprises, including working with Mission Australia Queensland for over five years. Along with mentoring I have been a SAN approved Social Auditor since 2002. Background With an early grounding in the social sciences I have pursued concerns for organisational social responsibility, accountability and sustainability. My background is in the management of projects concerned with health and well-being followed by a change of direction in 1994 when I undertook a Masters Degree in Environmental Studies. On completion of the degree I began driving Maleny Credit Union's social accounting process. In 2002, I visited the United Kingdom to research social accounting trends. A number of working relationships were strengthened as a result of this trip and especially connections to Social Audit Network UK. In 2002 I established the independent social accounting and audit consultancy, 'Accounting for Life'. Experience

  • Delivering all aspects of the social accounting cycle from initial steps through to the Audit Panel
  • Mentoring and advising organisations in the application of the social accounting cycle
  • Monitoring and evaluating a range of projects using qualitative and quantitative evaluation techniques
Clients Maleny Credit Union, Mission Australia Queensland, Brotherhood of St Laurence, Streetwize Publications, Bundaberg Skills Centre, Beyond Empathy, Noosa Biosphere Social Committee, Parramatta City Council, Brisbane City Council, Global Institute for Learning and Development.

Lindsay Jeffs - New Zealand


Latha Suresh - India


Karuna Luthar - India

Email: Karuna has worked in the area of enhancing organisational excellence for not-for-profits as well as corporates for over 20 years. Her career as a senior executive in a global bank gave her the opportunity to develop and use these skills in customer, operations, sales as well as financial control functions. This experience, along with her training as a chartered accountant, support her contribution towards organisations in an area she enjoys and believes in strongly. She focusses on assessing internal and external factors that impact organisations and identifying resolution options to enhance performance. Karuna is on the Board of an international aid organisation, Operation Eyesight Universal (India chapter). Based in UAE, she currently works on projects for building customised software and information systems to increase productivity with EACIIT Vyasa Inc, a young company based in Singapore.

Heike Birkholzer - Germany


Gavin Melles - Australia & India

Email: Dr Gavin Melles is Associate Professor of Sustainability and Social Innovation at Swinburne University, Melbourne Australia. He is an accredited social auditor with SAN India since 2018. He conducts occasional audits when visiting India and contributes to related issues, e.g. workshops, for the Centre for Social Innovation and Management (CSIM), Chennai. Dr Melles has been featured in recent media in relation to social enterprise in India, e.g. and

Garth Nowland Foreman - New Zealand