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Auditing for social aspects
chapter
posted on 2018-02-06, 12:06 authored by Darren Jubb, Konstantinos Ritos, Yasser EliwaYasser Eliwa, Chris RyanThis chapter has presented an overview of the social audit movement. Social audit has
been shown here to be multi-faceted in nature and scope and, as a result, this chapter has presented three main types of social audit. First, a discussion of external social audits that are prepared by parties external to the organisation being audited was presented. By looking at the early developments in social audit, the chapter highlighted the origins of social audit as an external mechanism designed to increase transparency and accountability regarding the impact of organisational
activities on an array of stakeholders. As stakeholders began to demand greater
levels of accountability, coupled with several corporate scandals, organisations started to take responsibility for assessing and reporting on their social, ethical and environmental impact. Along these lines, the chapter discussed two further types of social audit: supply chain
audits and self-generated audit. The former concerns organisations, mainly from the
corporate sector, adopting codes of conduct and external standards to ensure the safety
and fair treatments of workers within supply chains. Once adopted, organisations should ensure, through a process of social audit, that these standards are being adhered to by factories and organisations in their supply chains. Finally, the chapter considered the increased adoption of the holistic process of social audit by organisations designed with social, ethical and environmental goals in mind. The chapter detailed the development of several initiatives in this area that have resulted
in moves towards professionalisation of the social audit movement across all economic
sectors.
History
School
- Business and Economics
Department
- Business
Published in
Contemporary Issues in Social AccountingPages
112 - 130Citation
JUBB, D. ... et al, 2018. Auditing for social aspects. IN: Paterson, A. ... et al (eds). Contemporary Issues in Social Accounting. Oxford: Goodfellow Publishers Ltd, pp. 112-130.Publisher
Goodfellow Publishers Ltd © Audrey Paterson, Akira Yonekura, William Jackson and Darren Jubb (The Editors)Version
- VoR (Version of Record)
Publisher statement
This work is made available according to the conditions of the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0) licence. Full details of this licence are available at: https://creativecommons.org/licenses/by-nc-nd/4.0/Publication date
2018Notes
This book chapter appears here with the permission of the publisher.ISBN
9781911396574;9781911396550Publisher version
Language
- en