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Social Auditing as a Learning Process New Terms of Engagement II. Susan Todd, Solstice Consulting. Outline for session. What is social auditing and how do organizations learn from it? VanCity case study Questions and sharing of stories Focus on AA1000s. What is social auditing.
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Social Auditing as a Learning ProcessNew Terms of Engagement II Susan Todd, Solstice Consulting
Outline for session • What is social auditing and how do organizations learn from it? • VanCity case study • Questions and sharing of stories • Focus on AA1000s Solstice Consulting
What is social auditing • social and ethical accounting, auditing and reporting (SEAAR) • a way of measuring, reporting and ultimately improving on social, ethical and environmental performance • usually involves independent assurance • stakeholder engagement is key Solstice Consulting
AA1000 Process Model With permission of AccountAbility
Stakeholder Dialogue Review policies & commitments Disclosure Audit sign-off Decide scope Set commitments and targets Stakeholder based design Draft report Define Indicators Gather & test data Stakeholder consultation The SEAAR Cycle Solstice Consulting
Why do social audits? • outward motivation - accountability • inward motivation - learning • in current practice, focus is accountability Solstice Consulting
Engagement level 3 Responsiveness level 2 level 1 Compliance Evolution of behaviour Based on David Wheeler's presentation to NTE II
First generation social auditing • premise: build trust through accountability and shared information • objective: embed stakeholder engagement in business process • outcome: business results that meet the needs of all stakeholders Solstice Consulting
Second generation social auditing • premise: stakeholder engagement drives innovation • objective: increase responsiveness to stakeholders • outcome: improved value for all stakeholders Solstice Consulting
The Learning Cycle • insert ISEA slide Solstice Consulting
Is it happening? • anecdotally - not as much as it could • still a focus on getting the report out • not yet reaping the benefits because engagement is not connected to the learning infrastructure • need more transparency • some bright lights Solstice Consulting
Focus on AA1000 • AA1000 is the SEAAR standard developed by the Institute of Social and Ethical AccountAbility, London UK • provides guidance for reporting organizations and for auditors • AA1000s builds on standard • increased emphasis on responsiveness Solstice Consulting
AA1000s stakeholder engagement module • rationale: organizations are investing heavily in stakeholder engagement without meeting their own or stakeholders’ objectives • objective: recognize effective stakeholder engagement Solstice Consulting
Quality dimensions in stakeholder engagement • inclusiveness - who is included • procedural - design and implementation • responsiveness - taking action on the basis of the engagement • outcomes - what happens, with what costs and benefits, for whom? Solstice Consulting
Solstice Consulting • Sustainability and Accountability • email: susantodd@shaw.ca • phone: (604) 444-2080 • 1606 Maplehurst Circle, Burnaby, V5A 3Z1 Solstice Consulting