Social Audits. Accountability Audit

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Assertion:

The organization audits, monitors and publicly reports its social and environmental performance, to ensure accountability to all of its stakeholders.

Social Responsibility Audits:

The organization undertakes a regular review of its social and environmental policies and initiatives. This review helps to ensure that the company meets or exceeds its own standards of performance and measures progress towards stated goals. This social and environmental review also assists a socially responsible company in defining measures of success and upgrading its strategic goals over time.

Review the organization�s mission and statement of values. Are these aligned with program of social responsibility? Discuss with BOD member, management and employees to determine if the mission and values guide the company�s actions and are integrated into the organization�s business processes.

Obtain the organization�s written social responsibility policy and discuss with management, including provisions for regular review of implementation and methods for revisions? Has the organization committed the time, personnel and other resources to execute this policy?

The social and environmental audits can be conducted at one of three levels. These include self-audits, peer reviews and comprehensive audits undertaken by an independent consultant.

Discuss with management and BOD member the organization�s strategy for conducting social responsibility audits.

Discuss potential findings and management letter comments with management. Obtain an understanding of any corrective action plan that will be put into effect. Has the organization acted normal in a way that demonstrates that its social responsibility program is a process of constant improvement rather than strict compliance to specific standards?

Reporting:

The organization has a written and public policy that commits it to full public disclosure and the protection of internal critics (whistle blowers).

Obtain policy and discuss with management and employees.

Communications:

The organization anticipates and responds to stakeholder concerns about the potential social and environmental hazards and impacts of its products, services and operations, including those of interstate or global significance.

Read Board Minutes Through Audit Completion Date.

Discuss with management the methods that the organization communicates information with stakeholders. Examples of relevant information may include, but are not limited to, ownership information, relevant corporate history, legal/regulatory claims, product information, employment data, lobbying and political activities, major government contracts, social responsibility characteristics (i.e. sell tobacco) fines levied against organization, school impact data or contributions to nonprofit organizations.

Determine if the organization will publicly communicate the results (report, any findings and measures taken to correct) of this social responsibility audit

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