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WORKSHOP The New Guide to Social Accounting and Audit 2011

WORKSHOP The New Guide to Social Accounting and Audit 2011. An introduction…. What I want to do…. Background Process of re-drafting Main points about the New Guide Overall process of social accounting and audit Main changes with the New Guide Discussion exercise…. Background….

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WORKSHOP The New Guide to Social Accounting and Audit 2011

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  1. WORKSHOPThe New Guide to Social Accounting and Audit2011 An introduction…

  2. What I want to do… • Background • Process of re-drafting • Main points about the New Guide • Overall process of social accounting and audit • Main changes with the New Guide • Discussion exercise…

  3. Background… • Social accounting goes back to early 1990s…and before… • Social Accounting and Audit Manual and CD (2005) – sold out • Research – Really Telling Accounts! (2008) – key findings… • Wallchart – incorporating some changes – bitty… • Website – updates BUT…. • THEREFORE – DECIDED TO RE-DRAFT AND PUBLISH A NEW GUIDE….

  4. Process of re-drafting… • Raised funding from within the social enterprise sector and those interested in social accounting and audit • Reference Group • Drafted the text…and CD Links and weblinks • Consultation with “readers”… • Revisions will be made… December 2010 • Will design and print and sell…from January 2011

  5. Main points about the New Guide… • Building block approach… • Responds to the changing situation around performance and impact assessment • Provides a framework for monitoring, self-evaluation and helps with planning • “Guides” an organisation through the main the tools available • Takes more account of “outcomes”, “impact” and “change” – difference made… • Hard copy available and can be accessed via the website for SAN members • Updates on the website

  6. On the CD: Case studies, checklists, diagrams, information sheet, examples, supplementary information, techniques, templates Website: updateable information Check Check Check Check Stage One: Getting ready… Understanding What you already do Commitment Manageable Resources Decision to proceed Stage Two: Foundations… Vision/Mission Values Objectives (org.) Key aspects Stakeholders Key stakeholders Stage Three: Nuts and bolts… Indicators Outputs/outcomes Consulting Managing scope Social accounting Plan Implementing Plan Stage Four: Analysing and reporting… Collect/analyse Draft Social Accounts (Basic or Advanced) Stage Five: Social audit… Arranging audit Social audit panel (options) Statement Social Report Summary Buy-in to proceed VMVOA and stakeholders Data and consultation results Draft Social Accounts Social Report Overall process of social accounting and audit…

  7. Main changes with the process…1 Key Aspects Checklist… …human resources, good governance and accountability, asset lock and use of profits, financial sustainability, environmental sustainability, and economic impact

  8. Main changes with the process…2 Scope… Segmenting: • Part of organisation • Only some of the objectives • Limited number of stakeholder groups

  9. Main changes with the process…3 Impact Map… • Use simple impact map to check on activities, objectives linking back to mission • Look at activities, outputs, outcomes and how to collect information

  10. Main changes with the process…4 Nuts and bolts… Use lots of different methods/tools within the social accounting reporting framework… For example… • SROI Calculation… • LM3… • Environmental info…. • Investors in people… • Checklists… • Evaluation tools…

  11. Main changes with the process…5 Reporting…(difference in depth of reporting) • Basic level – the minimum required… • Advanced level – the full monty… Guidelines on this…

  12. Main changes with the process…6 Social Audit… Standard Social Audit Standard Plus Social Audit Audited Self-verification Self audit

  13. Finally… Questions? Exercise: In group use the worksheet to discuss the new Guide and make suggestions and comments

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