Know about 16 Social Audit Standards

When an independent social audit of a Social Enterprise is to be performed, the Social Audit Standards will apply.

The Institute of Chartered Accountants of India (ICAI) has published 16 Social Audit Standards.

This Social Audit Standard is concerned with the theme of "eradicating hunger, poverty, malnutrition, and inequality."

Below are the 16 Social Audit Standards that Social Auditors must follow while doing social audits commencing on or after 14^th January 2023.

 

i)  SAS 100: Hunger, Poverty, Malnutrition, and Inequality:

ii) SAS 200: Promoting health care (including mental health) and sanitation, as well as making safe drinking water available

iii) SAS 300: Education, employability, and livelihood promotion

iv) SAS 400: Gender equality, women's empowerment, and LGBTQIA+ communities

v) SAS 500: Ensuring environmental sustainability, addressing climate change (including mitigation and adaptation), and conserving forests and wildlife.

vi) SAS 600: National heritage, art, and culture protection

vii) SAS 700: Promotion of rural sports, nationally recognised sports, Paralympic sports, and Olympic sports through training.

viii) SAS 800: Supporting incubators of social enterprises

ix) SAS 900: Supporting other platforms that strengthen the non-profit ecosystem in fundraising and capacity building

x) SAS 1000: Promoting livelihoods for rural and urban poor including enhancing

xi) SAS 1100: Slum development, affordable housing, and other interventions to create more sustainable and resilient cities

xii) SAS 1200: Disaster management, including disaster relief, rehabilitation, and reconstruction.

xiii) SAS 1300: Financial Inclusion Promotion

xiv) SAS 1400: Facilitating disadvantaged communities' access to land and property assets

xv) SAS 1500: Bridging the digital divide in internet and mobile phone access, addressing issues of misinformation and data protection

xvi) SAS 1600: Improving the well-being of migrants and refugees