2. What I want to do…
• Introduce you to social accounting and audit
and the SAN Prove, Improve, Account
methodology
• Provide a bit of background
• Explain the 4 step process
• Explain how this can fit with other tools
• Suggest where you might start
• Follow up with discussion about how this might
help you in your organisation…
3. Social accounting and audit is…
…a logical and flexible framework for you to:
…Prove! - account fully for and report on your
organisation’s social, environmental and economic
performance and impact…
…Improve! – provide the information essential for planning
future actions and improving performance; and
…Account! – be accountable to all those you work with
and work for…
4. Social Accounting and Audit: the
Principles…
• Clarify purpose
• Define scope
• Engage stakeholders
• Determine materiality
• Make comparisons
• Be transparent
• Verify accounts
• Embed the process
5.
6.
7. Before you start…
Think it Through
• Assess what you do already which could be part of your
social accounting
• Decide WHO will lead the work, will have a minor role in
it or just needs to be kept informed
• Decide whether there is any training that you will need –
and ask SAN what is available
• Decide what other resources you might need (and when)
• Obtain approval…
OUTCOME - a mandate for doing it..
8. Step One – what difference do we
want to make?
Clarify the purpose
• Write down what your organisation does – Vision, Mission, Value
Objectives and Activities – logic chain model
• For IMPACT objectives – map out what you do, the outputs this
might generate and looked for outcomes and longer term impact
• For ORGANISATIONAL objectives – map out your social,
environmental and economic ‘added value’. Think about the ‘key
aspects’ of an organisation with a ‘social’ or ‘ethical’ purpose
Engage Stakeholders
• Put together a list or ‘map’ of all the stakeholders in your
organisation
• Decide which stakeholders are most important to talk to about your
social accounting
• Start to plan your stakeholder consultation – who you want
to talk to, what about, how and when
9.
10. Completing Step One…
Define the scope
• Decide the time period of your social accounting
• Decide what will be included in your social accounts
• Decide the level of reporting – how detailed do your
social accounts need to be?
• Define how you will know whether your organisation is
living up to its values
OUTCOME - a clear plan for social accounting and good
systems in place to collect the data..
11. Step Two – how do we know that we
are making a difference?
• Start to collect the data…
• Engage with your stakeholders
• Decide how you will report on your organisation’s
environmental outcomes and impacts
• Decide how to report on your economic outcomes and
impacts – think about LM3, SROI, HACT etc
• Look for comparisons – local data, national standards,
baseline data and your previous performance
OUTCOME - evidence to use in writing your social
accounts..
12. Step Three – what is the difference
that we are making?
• Key Aspects Checklist – your organisation’s social
value – purchasing, leverage, employment standards,
etc
• Analyse your data
• Write social accounts
OUTCOME - a draft set of social accounts..
13. Step Four – can we prove that we
made a difference?
• Have your accounts independently verified
• Decide which audit option you want to use
• If you have chosen to have an audit panel – set the date
and decide who to invite
• Use the audit verification checklist to prepare for audit
• Hold the Social Audit Panel
• Publish a Social Report
OUTCOME - an independently verified, robust and reliable
social impact report..
14. And after that….
Embed…
• Review how you did your social accounting, and the
results that you gained from it
• Develop an action plan for what you will change (or not)
for next time
15. Measuring Environmental impact
• A key part of social accounting
• Green office checklist – waste, recycling, energy use etc
• Environmental policies and their implementation
• Online tools – carbon footprint calculators
16. Measuring Economic impact
• Creating employment, apprenticeships
• Using volunteers
• Investment in training, development, work experience
• Inward investment
• Purchasing policies
• Trading discounts
• Investment in the local community
• LM3, HACT, SROI, CBA…. All can be used in analysis of
social accounts
17. SUMMARY: characteristics of SAA
• Framework which can include different tools
• Becomes embedded in the organisational life
cycle
• Runs alongside financial accounts
• Reports on social, environmental and
economic performance and impact
• Done by and controlled by the organisation -
empowerment
• Accounting to all stakeholders
• Mix of measurement and “story”
• Independent verification is crucial
to prove value…
19. Discussion…
DISCUSSION…
• How might this be helpful for me in my organisation?
• Are there different views between local authorities,
VCSE, service providers, housing, investors….?
21. Impact Mapping
• Impact mapping was devised by nef as
part of the the Quality and Impact Project.
• It’s a useful tool to explore how outputs
and outcomes relate to your activities; and
to check that your activities help to
achieve your objectives and ultimately
your mission
22. Impact Mapping Exercise
Objective: We will welcome visitors to the farm
to enjoy education, recreation and retreat
Activity Outputs Outcomes Impacts
By running
teddy bear
picnic events
for the local
community
30 families took
part
Music and
painting
activities carried
out
Outdoor
experience for
families
Families
bonded and
connected by
sharing
activities
Families felt
inspired to visit
the countryside
together more
often in the
future
Relates… To indicators and to organisational
objectives?
To the
mission…?
23. Objective:We will create change in our local community and beyond
by delivering ongoing and broad education, by giving access for personal
inspiration, by maintaining good relationships and by allowing creative
expression
Activity Outputs Outcomes Impacts
By carrying
out a
hedgerow
planting
scheme
200 people involved in
planting project
12 young people with
Special Educational
Needs aged 16-18 took
part
Learnt horticulture skills
Young people
experienced learning
outside the classroom
Young People worked
together as a team
Young people
delivered
presentation to
Councillors in Council
Chamber
Young people grew in
confidence and
overcame fears,
barriers and
inhibitions. This has
supported them in the
next stages of their
education/employme
nt
Relates… To indicators and to organisational
objectives?
To the
mission…?
24. Modified Impact Mapping –
Have a go for yourself…
Objective: To improve young people’s mental
health and wellbeing
Activity Outputs Outcomes Impacts
…by…
Relates… To indicators and to
organisational objectives?
To the
mission…?
25. Introduction to
Social Audit Network (SAN)…
• For practitioners to promote and influence
• Company limited by guarantee (11 Directors)
• Members – UK and overseas
• Website www.socialauditnetwork.org.uk
• Monthly Mail Chimp email circular http://eepurl.com/clhGR9
• List of Social Auditors
• Training
• Setting standards and new developments
• Research
