Social Auditing as a Learning Process New Terms of Engagement II

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Social Auditing as a Learning ProcessNew Terms
of Engagement II

• Susan Todd, Solstice Consulting

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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

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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

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AA1000 Process Model
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The SEAAR Cycle
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Why do social audits?

• outward motivation - accountability
• inward motivation - learning
• in current practice, focus is accountability

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Evolution of behaviour
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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

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Second generation social auditing

• premise stakeholder engagement drives innovation
• objective increase responsiveness to
  stakeholders
• outcome improved value for all stakeholders

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The Learning Cycle

• insert ISEA slide

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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

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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

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AA1000s stakeholder engagement module

• rationale organizations are investing heavily in
  stakeholder engagement without meeting their own
  or stakeholders objectives
• objective recognize effective stakeholder
  engagement

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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?

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Solstice Consulting

• Sustainability and Accountability
• email susantodd_at_shaw.ca
• phone [phone]
• 1606 Maplehurst Circle, Burnaby, V5A 3Z1