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Prove, improve, account - introduction to social accounting and audit



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Prove, improve, account - introduction to social accounting and audit

  1. 1. Prove, Improve, Account introduction to social accounting and audit Greater Manchester Social Value Network Salford 26th June 2017
  2. 2. What I want to do… • Introduce you to social accounting and audit and the SAN Prove, Improve, Account methodology • Provide a bit of background • Explain the 4 step process • Explain how this can fit with other tools • Suggest where you might start • Follow up with discussion about how this might help you in your organisation…
  3. 3. Social accounting and audit is… …a logical and flexible framework for you to: …Prove! - account fully for and report on your organisation’s social, environmental and economic performance and impact… …Improve! – provide the information essential for planning future actions and improving performance; and …Account! – be accountable to all those you work with and work for…
  4. 4. Social Accounting and Audit: the Principles… • Clarify purpose • Define scope • Engage stakeholders • Determine materiality • Make comparisons • Be transparent • Verify accounts • Embed the process
  5. 5. Before you start… Think it Through • Assess what you do already which could be part of your social accounting • Decide WHO will lead the work, will have a minor role in it or just needs to be kept informed • Decide whether there is any training that you will need – and ask SAN what is available • Decide what other resources you might need (and when) • Obtain approval… OUTCOME - a mandate for doing it..
  6. 6. Step One – what difference do we want to make? Clarify the purpose • Write down what your organisation does – Vision, Mission, Value Objectives and Activities – logic chain model • For IMPACT objectives – map out what you do, the outputs this might generate and looked for outcomes and longer term impact • For ORGANISATIONAL objectives – map out your social, environmental and economic ‘added value’. Think about the ‘key aspects’ of an organisation with a ‘social’ or ‘ethical’ purpose Engage Stakeholders • Put together a list or ‘map’ of all the stakeholders in your organisation • Decide which stakeholders are most important to talk to about your social accounting • Start to plan your stakeholder consultation – who you want to talk to, what about, how and when
  7. 7. Completing Step One… Define the scope • Decide the time period of your social accounting • Decide what will be included in your social accounts • Decide the level of reporting – how detailed do your social accounts need to be? • Define how you will know whether your organisation is living up to its values OUTCOME - a clear plan for social accounting and good systems in place to collect the data..
  8. 8. Step Two – how do we know that we are making a difference? • Start to collect the data… • Engage with your stakeholders • Decide how you will report on your organisation’s environmental outcomes and impacts • Decide how to report on your economic outcomes and impacts – think about LM3, SROI, HACT etc • Look for comparisons – local data, national standards, baseline data and your previous performance OUTCOME - evidence to use in writing your social accounts..
  9. 9. Step Three – what is the difference that we are making? • Key Aspects Checklist – your organisation’s social value – purchasing, leverage, employment standards, etc • Analyse your data • Write social accounts OUTCOME - a draft set of social accounts..
  10. 10. Step Four – can we prove that we made a difference? • Have your accounts independently verified • Decide which audit option you want to use • If you have chosen to have an audit panel – set the date and decide who to invite • Use the audit verification checklist to prepare for audit • Hold the Social Audit Panel • Publish a Social Report OUTCOME - an independently verified, robust and reliable social impact report..
  11. 11. And after that…. Embed… • Review how you did your social accounting, and the results that you gained from it • Develop an action plan for what you will change (or not) for next time
  12. 12. Measuring Environmental impact • A key part of social accounting • Green office checklist – waste, recycling, energy use etc • Environmental policies and their implementation • Online tools – carbon footprint calculators
  13. 13. Measuring Economic impact • Creating employment, apprenticeships • Using volunteers • Investment in training, development, work experience • Inward investment • Purchasing policies • Trading discounts • Investment in the local community • LM3, HACT, SROI, CBA…. All can be used in analysis of social accounts
  14. 14. SUMMARY: characteristics of SAA • Framework which can include different tools • Becomes embedded in the organisational life cycle • Runs alongside financial accounts • Reports on social, environmental and economic performance and impact • Done by and controlled by the organisation - empowerment • Accounting to all stakeholders • Mix of measurement and “story” • Independent verification is crucial to prove value…
  15. 15. Any questions?…
  16. 16. Discussion… DISCUSSION… • How might this be helpful for me in my organisation? • Are there different views between local authorities, VCSE, service providers, housing, investors….?
  17. 17. One place to start - Impact Mapping
  18. 18. Impact Mapping • Impact mapping was devised by nef as part of the the Quality and Impact Project. • It’s a useful tool to explore how outputs and outcomes relate to your activities; and to check that your activities help to achieve your objectives and ultimately your mission
  19. 19. Impact Mapping Exercise Objective: We will welcome visitors to the farm to enjoy education, recreation and retreat Activity Outputs Outcomes Impacts By running teddy bear picnic events for the local community 30 families took part Music and painting activities carried out Outdoor experience for families Families bonded and connected by sharing activities Families felt inspired to visit the countryside together more often in the future Relates… To indicators and to organisational objectives? To the mission…?
  20. 20. Objective:We will create change in our local community and beyond by delivering ongoing and broad education, by giving access for personal inspiration, by maintaining good relationships and by allowing creative expression Activity Outputs Outcomes Impacts By carrying out a hedgerow planting scheme 200 people involved in planting project 12 young people with Special Educational Needs aged 16-18 took part Learnt horticulture skills Young people experienced learning outside the classroom Young People worked together as a team Young people delivered presentation to Councillors in Council Chamber Young people grew in confidence and overcame fears, barriers and inhibitions. This has supported them in the next stages of their education/employme nt Relates… To indicators and to organisational objectives? To the mission…?
  21. 21. Modified Impact Mapping – Have a go for yourself… Objective: To improve young people’s mental health and wellbeing Activity Outputs Outcomes Impacts …by… Relates… To indicators and to organisational objectives? To the mission…?
  22. 22. Introduction to Social Audit Network (SAN)… • For practitioners to promote and influence • Company limited by guarantee (11 Directors) • Members – UK and overseas • Website • Monthly Mail Chimp email circular • List of Social Auditors • Training • Setting standards and new developments • Research
  23. 23. Networking and close THANK YOU!