About Social Accounting & Audit

Social accounting and audit is a logical and flexible framework that will enable your organisation to build on existing documentation and reporting systems and develop a process whereby you can:

  • account fully for your organisation’s social, environmental and economic performance and impact;
  • report on that performance and impact
  • provide the information essential for planning future action and improving performance; and
  • be accountable to all those you work with and work for

Through social accounting and audit you will understand the impact your organisation has on its community and its beneficiaries and be able to build in accountability by engaging with your organisation’s key stakeholders.

The Guide to Social Accounting & Audit (published 2011)

CBS Network has a long history of promoting Social Accounting and Audit and developing a model which is practical and manageable for social economy organisations. CBSN directors John Pearce and Alan Kay researched and wrote the original Social Accounting and Audit Manual and CD which was published by the Social Audit Network in 2005.

The new Guide is based on this Manual.  It takes account of the growing experience of social accounting and audit in recent years and includes reference to the range of frameworks and methods developed to help organisations explain and account for their performance and impact.  It is a“roadmap” to the social accounting and audit process and has been written for social enterprises, social economy organisations and voluntary sector organisations that wish to regularly account and report on their social, economic and environmental performance and impact.

The new Guide can now be ordered via the SAN office or your SAN Regional Co-ordinator.  The Guide consists of a paper version with a companion CD and costs £40 each (inclusive of P&P to a UK address) or £30 each if ten or more copies are ordered (plus P&P) . More details and an order form can be found here.

The Social Audit Network

The UK Social Audit Network (SAN) was established in 2000 by social accounting practitioners working in the social economy. Until March 2006 SAN operated under the auspices of CBS Network which acted as the SAN office and co-ordination centre. Since April 2006 SAN has become an independent organisation with its own company structure and office. CBSN is a founder member of SAN and two CBSN directors are SAN approved social auditors.

The SAN website is now the primary resource for information about Social Accounting and Audit for social and community enterprises.

SAN in Scotland

CBS Network has been running a Scottish Social Accounting and Audit Programme since 1999. The Programme has consisted of a continuing series of “taster” and other training programmes and giving training and support to “clusters” of social economy organisations to help them prepare social accounts and have them independently audited.

CBS Network is currently co-ordinating meetings of SAN members and social accounting and audit practitioners based in Scotland. We hold quarterly gatherings , which facilitate exchange of information and discussions about social accounting topics.

For more information contact info@cbs-network.org.uk

Prove! Improve! Account!

The Social Audit Network in Scotland (SANiS) has come together with JUST the Business to offer practical support for you and your organisation – or the organisations you work with – to value and strengthen your social impact.  This initiative is in response to the growing interest in how enterprising third sector organisations can account for the social value they create and how this information can be reported in a credibleway.  For more information click here.