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The term Social audit was also later used to refer to a form of citizen participation that focuses on government performance and accountability. In that context, a social audit is a way of measuring, understanding, reporting and ultimately improving an organization's social and ethical performance.
Social accounting (also known as social accounting and auditing, social accountability, social and environmental accounting, corporate social reporting, corporate social responsibility reporting, non-financial reporting or accounting) is the process of communicating the social and environmental effects of organizations' economic actions to particular interest groups within society and to ...
"Social auditing" Social Accounting and audit is a comprehensive triple bottom line planning and measurement method. [1]Social accounting and audit uses quantitative analysis of planned and actual measurement, ratio analysis for comparing trends over time, and qualitative analysis of constant comparison using ‘coding’ and ‘categorizing’ so that responses can be made and measured.
Sustainability accounting (also known as social accounting, social and environmental accounting, corporate social reporting, corporate social responsibility reporting, or non-financial reporting) originated in the 1970s [1] and is considered a subcategory of financial accounting that focuses on the disclosure of non-financial information about a firm's performance to external stakeholders ...
The statute designates the Gram Sabha meetings held to conduct social audit as the 'Social Audit Forums' and spells out three steps to make them effective: publicity and preparation of documents; organizational and procedural aspects; and the mandatory agenda involving questions verifying compliance with norms specified at each of the 11 stages ...
An information technology audit, or information systems audit, is an examination of the management controls within an Information technology (IT) infrastructure. The evaluation of obtained evidence determines if the information systems are safeguarding assets, maintaining data integrity , and operating effectively to achieve the organization's ...
Triple bottom line (TBL) accounting expands the traditional reporting framework to take into account social and environmental performance in addition to financial performance. In 1981, Freer Spreckley first articulated the triple bottom line framework in a publication called Social Audit - A Management Tool for Co-operative Working. [8]
Social Accountability 8000 (SA 8000) is an international standard for social accountability management systems. It was developed in 1997 by Social Accountability International, formerly the Council on Economic Priorities Accreditation Agency, by an advisory board consisting of trade unions , NGOs , civil society organizations and companies. [ 1 ]