ICSI SAS – 07 Social Audit Standard on training to promote rural sports, nationally recognised sports, Paralympic sports and Olympic sports
Applicability and Scope
This Social Audit Standard (‘the Standard’) is applicable to the Social Auditor as defined under sub-Regulation (f) of Regulation 292A of Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018 conducting the Social Audit of the Social Enterprise as defined under sub-Regulation (h) of Regulation 292A of Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018. This Standard deals with procedures, responsibilities and duties of the Auditor with respect to the Social Audit being conducted by him/ her of the Social Enterprises engaged in the activities prescribed under sub-regulation 2(a)(vii) of Regulation 292E of Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018.
Objective
ICSI Social Audit Standard – 07 (ICSI SAS-07) aims to aid the Social Auditor with necessary instructions or guidelines for the effective Social Audit of Social Enterprises engaged in the field of “training to promote rural sports, nationally recognised sports, Paralympic sports and Olympic sports”. Social Auditor shall follow the minimum criteria as specified in this proposed Social Audit Standard issued by the ICSI.
Effective Date
This Social Audit Standard will be in force with effect from –/–/20–.
Social Audit Process and Documentation
Social Auditor shall conduct the Social Audit in accordance with the procedures/ mandates established and notified by the ICSI from time to time. Social Auditor shall perform their functions that provide sufficient and adequate evidence to support Social Audit. Social Auditor can acquire evidence for the effectiveness of Social Audit through inspection, observation, inquiry, consultation, interview, questionnaire, analytical
procedures and/or other research techniques or any other acceptable methods as he/she deems fit. The procedures to be followed are as under:
I. Define Social Audit objectives and planning Social Audit;
II. Intimation to the Management of the Social Enterprise about the Audit Plan;
III. Identification of Stakeholders and consultation;
IV. Visit to/inspection of the area where project/activity was implemented;
V. Collection of data, Analysis and assessment;
VI. Reporting.
I. Define Social Audit objectives and planning Social Audit
The Social Auditor shall define the object and scope of the Social Audit prior to conducting Social Audit. It is always better to have a proper plan prior to Social Audit and it includes nature, timing and extent of the procedures and standards to be followed while conducting Social Audit. The Social Auditor should also analyse the report, recommendations of the previous Social Audit, if any, and review the corrective actions taken by the Social Enterprise with respect to the recommendations suggested in the previous Social Audit Report. This is the first stage of Social Audit process.
II. Intimation to the Management of the Social Enterprise about the Audit Plan
It is expected that the Social Auditor should intimate the audit plan to the Management of the Social Enterprise so that they can have the necessary documents and materials ready and available for the Auditor.
III. Identification of Stakeholders and Consultation
The key stakeholders who can be involved in the Social Audit process include project beneficiaries, officials of the local bodies, Civil Society Organizations (CSOs), media, sports training centres, sports trainers, athletes, other sports trainees, self help groups, village level bodies, academic institutions, employees, employers etc. The consultation must be done with the stakeholders to extract accurate and needed information.
IV. Visit to / inspection of the area where project / activity was implemented
The Social Auditor must make it a point to visit / inspect the location and this will also give him / her better opportunities both for collection of data and consultation with the stakeholders.
V. Collection of data, analysis and assessment
This activity involves identifying key issues that need to be cross checked in the Social Audit as well as how information and data pertaining to the activity undertaken by the Social Enterprise will be collected. Moreover, in Social Audit process, two types of data are crucial. Primary data collected from stakeholders and community members, followed by Secondary data collected from various other sources. Gathering secondary information is very important in the process of Social Audit. Secondary data are inevitable for making Social Audit Reports. Information required for preparing Social Audit Reports may not be available in single point but may be in different records in different forms.
Social Auditor shall collect the relevant information through any of the following methods:
- Documents and records
- Enrolment data for training programmes
- Contracts / Agreements for training
- Progress report
- Questionnaires and surveys
- Interviews
- Observations
- Published data from authorized sources
Evaluation should be based on certain criteria and suggestive list of such criteria is provided hereinafter. However, the list is inclusive and not exhaustive and the Social Auditor must exercise his own discretion and judgement on case to case basis. Also, the feedback from stakeholders should be considered while preparing the Social Audit Report.
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Sl. |
Particulars |
| A. Training to promote rural sports, nationally recognised sports, Paralympic sports and Olympic sports | |
| 1 | Assistance provided to various Sports Federations. |
| 2 | Scholarships given to the promising candidates. |
| 3 | Number of Sports Complex/ Facilitation Centres/Sports Schools/ Training Centres/ Sports Clubs opened by the Social Enterprise. |
| 4 | Population targeted and actually covered by the Social Enterprise, and reason(s) for deviations, if any. |
| 5 | Affordability and accessibility of training centre and sessions to all class of people irrespective of their gender, sexual orientation and financial status. |
| 6 | Initiatives for the development of sports infrastructure. |
| 7 | Initiatives taken to ensure world-class training, nutrition, equipment, and financial aid to sportspersons. |
| 8 | Initiatives taken to create awareness among the targeted population so that they do not face familial, personal, social or financial constraints. |
| 9 | Initiatives taken to ensure that no preference is given to any sport in terms of infrastructure based on popularity amongst the masses. |
| 10 | Initiatives taken to encourage Corporates to support the Sports Sector through CSR. |
| 11 | Initiatives taken for collaboration with international accredited agencies in the field of sports. |
| 12 | Number of Sports Events conducted at various levels (district/ state/ national/ international). |
| 13 | Number of participants in Rural games, Paralympic games and Olympics games. |
| 14 | Details of source of funds for carrying out the activities and programme wise fund utilisation details. |
| 15 | Number of workshops/ awareness programmes conducted to maximise the number of beneficiaries. |
| 16 | Initiatives taken for encouraging people especially those Below Poverty Line (BPL) to take admission in the Training Centres/ Sports Centres and financial assistance given to them. |
| 17 | Programmes conducted to create awareness about the Government Schemes and initiatives available for promoting sports in India. |
| 18 | Measures taken to identify the extent of inequalities and discrimination faced by women and persons with disabilities in sports and to address the same. |
| 19 | Initiatives taken to identify potential athletes and provide them with facilities like coaching, diet, equipment, uniforms, consumables etc. |
| 20 | Measures taken to ensure that the children with disabilities be included in physical education within the school system to the fullest extent possible and enjoy equal access to sporting activities. |
| 21 | Initiatives taken to create positive social attitude towards sports as a viable career option. |
| 22 | Initiatives taken to build proper hostels and canteens for sports trainees. |
| 23 | Initiatives taken to recruit adequate number of coaches and qualified trainers and good quality training staff. |
| 24 | Initiatives taken towards creating awareness about para sports and encouraging differently abled people to take up such sports activity. |
| 25 | Measures taken to address constraints like inadequate government funding in sports and lack of internationally trained coaches. |
VI. Reporting
The Social Audit Report shall include information about the objective set out at the beginning of the Social Audit, methodologies adopted, observations, findings and recommendations if any. The Social Auditor shall also identify the challenges faced in implementation of the projects / activities and suggest areas for improvement based on observation, interview and feedback received from stakeholders. The Social Auditor shall also list out the limitations of the audit process which might include inability to identify all stakeholders, non-availability of proper response from stakeholders, and so on and point out the extent to which such limitations impact the Audit Report. The Report of Social Audit shall be as per the format notified by the ICSI from time to time.
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