Workshop the new guide to social accounting and audit 2011
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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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Workshop the new guide to social accounting and audit 2011

WORKSHOPThe New Guide to Social Accounting and Audit2011

An introduction…


What i want to do

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

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….


Process of re drafting

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


Main points about the new guide

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


Workshop the new guide to social accounting and audit 2011

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…


Main changes with the process 1

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


Main changes with the process 2

Main changes with the process…2

Scope…

Segmenting:

  • Part of organisation

  • Only some of the objectives

  • Limited number of stakeholder groups


Main changes with the process 3

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


Main changes with the process 4

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…


Main changes with the process 5

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…


Main changes with the process 6

Main changes with the process…6

Social Audit…

Standard Social Audit

Standard Plus Social Audit

Audited Self-verification

Self audit


Finally

Finally…

Questions?

Exercise:

In group use the worksheet to discuss the new Guide and make suggestions and comments


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