11 12 16 19 19 24 30 30 30 31 32 33 34 36
social audit
social audit
Verifier’s Report This audit should be seen in the context of widespread moves in Europe and the USA to develop methods by which to assess the social and ethical effects of the operations of private companies and public institutions. The idea is that we create a third bottom line to accompany the existing financial and environmental ones. Stakeholders are asked to express their perceptions of the organisations’ operations as part of the audit input and use is made of other documentation and research to assess performance. A major component of these reports, if they are to conform to the international protocols being developed by the ISEA (The Institute for Social and Ethical Accounting), is that the audited organisations subject themselves to an independent external verification process. This is to ensure that its audit is a fair report of its operations and their perceived effect.
Verifier’s report
This is the first verifier’s report to be produced as part of an Australian social and ethical audit. My role was to verify the process and product of this audit. I was invited to do this by the management of The Body Shop, who took the risk of having an independent verifier, with a background in evaluation of programs and advocacy for the disadvantaged, and a reasonably visible public profile. I brought to the process both skills in the area of data gathering and interpretation and prior commitments to making the world a fairer place. Before