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Social Accounting and Audit helps you prove, improve and account for the difference you are making. Starting with that in mind, it helps you to plan and manage your organisation as well as demonstrate what you have achieved. Social accounting and audit provides a logical and flexible framework which enables your organisation to build on existing documentation and reporting systems and develop a process so that you can:



account fully for and report on your organisation’s social, environmental and economic performance and impact



provide the information essential for planning future actions and improving performance



be accountable to all those you work with and work for.















Through social accounting and audit you will understand the impact your organisation has on people, the planet and the way you use resources. It will also help you manage your organisation and improve your effectiveness. Social Accounting and Audit can be used by any organisation, whether voluntary, public or private sector, and of any size or scale. It is not a tool, but a process to following to truly embed social impact practice and maximise the difference that you can make for people, planet and prosperity.

Social Accounting and Audit uses eight key principles to underpin its process, ensure verification is effective and deliver continuous improvement. These are:

  • Clarify Purpose

  • Define Scope

  • Engage Stakeholders

  • Determine Materiality

  • Make Comparisons (benchmarking)

  • Be Transparent

  • Verify Accounts

  • Embed the process


Using these principles enables an organisation to maintain effective social accounts, enabling them to be verified and provides a platform for continuous improvement. 









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SAN publishes a Guide to social accounting and audit – Prove, Improve, Account

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What is Social Accounting & Audit?

Social accounting and audit is about assessing the social impact generated by an organisation.

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