1. Social Accounting and Audit (SAA) - Ten Simple Stages An introduction…

2. Brief introductions Name Organisation Current use or understanding of social accounting

3. What I want to do… Introduce the 10 simple stages approach Explain the stages – and try them out Discussion about how this might help you…

4. SAA – background… Emerged from community enterprise in early 1990s Developed through working with social enterprises Social Audit Network of practitioners Manual and Quality and Impact Project 2005 Revised methodology in 2008 – Really Telling Accounts! Prove Improve Account! New Guide to Social Accounting and Audit (2011) 2015 – Ten Simple Stages….

6. 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…

7. Social Accounting and Audit: the Revised Principles… Clarify purpose Define scope Engage stakeholders Determine materiality Make comparisons Be transparent Verify accounts Embed the process

9. Ten simple stages… Uses the 8 principles Breaks down the 4 steps Is still ‘audit compliant’ Uses the standard forms from the SAN Guide BUT you still need the SAN Guide, this helps make it a simpler checklist of things to do – ‘entry level’ social accounting.

10. Ten simple stages… ONE 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) OUTCOME - a mandate for doing it..

11. Ten simple stages… TWO Clarify the purpose Write down what your organisation does 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 Do you have this information already – business plan, Funding bid, project proposal?

12. Modified Impact Mapping Exercise devised by nef… Objective: To provide training for local people ActivityOutputsOutcomesImpacts …by…holding a training session Training delivered, number attended, new skill acquired, etc Use new skill to apply for a job, enjoy own job more, stay in work longer, higher earnings, etc. Better quality of life, unemployment rate in area affected, etc. Relates…To indicators and to organisational objectives? To the mission…?

13. Ten simple stages… THREE 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

15. Ten simple stages… FOUR 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 Identify the expected outputs and outcomes from your IMPACT objectives Identify the expected outputs and outcomes from your ORGANISATIONAL objectives Review your stakeholder consultation plan so that you are clear what you need to ask each stakeholder

16. Ten simple stages… FIVE Determine materiality Decide how you will report on your organisation’s environmental outcomes and impacts Decide how to report on your economic outcomes and impacts Use the worksheets that you have completed to form a Social Accounting Plan – these together will set out what data you are going to collect and from whom.

17. Ten simple stages… SIX Make comparisons Decide about how you will know whether you are achieving outcomes, how well you are doing, and whether you are getting better at doing it

18. Ten simple stages… SEVEN Complete the accounts Collect and analyse your data Write draft social accounts

19. Ten simple stages… EIGHT Verification – the Social Audit 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

20. Ten simple stages… NINE Be transparent Publish a Social Report….

21. Ten simple stages… TEN 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

22. Ten simple stages… DISCUSSION… Does this make it simpler, less daunting, easier to follow… Would you use this as a checklist… In your own organisation, would this be useful? Are there any barriers to starting social accounting that this approach might not resolve? What else could SAN, or others, do to help…