ICSI SAS – 12 Social Audit Standard on disaster management, including relief, rehabilitation and reconstruction activities
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(xii) of Regulation 292E of Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018.
Objective
ICSI Social Audit Standard – 12 (ICSI SAS-12) aims to aid the Social Auditor with necessary instructions or guidelines for the effective Social Audit of Social Enterprises engaged in the field of “disaster management, including relief, rehabilitation and reconstruction activities”. 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 Auditors shall conduct the Social Audit in accordance with the procedures/ mandates established and notified by the ICSI from time to time. Social Auditors 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, their families, people with disabilities, NGOs and their staff working in the affected areas, community leaders, volunteers, officials of the local bodies, Civil Society Organizations (CSOs), media, various disaster management support service wings, 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
- Disaster Reports
- National Policy on Disaster Management
- National Disaster Management Plan
- 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. Disaster management, including relief, rehabilitation and reconstruction activities | |
| 1 | Assistance given for implementing an evacuation plan at school level, work place, and at community level. |
| 2 | Developing skills at community level for disaster management. |
| 3 | Programmes conducted for raising awareness about potential hazards and how to address them. |
| 4 | Educating the public about how to properly prepare for different types of disasters. |
| 5 | Assistance given for installing and strengthening prediction and warning systems. |
| 6 | Assistance given for taking insurance to protect properties and belongings of target section. |
| 7 | Promoting the use of fire-retardant materials in construction. |
| 8 | Assistance given for using of fire-retardant materials in construction, construction of levees in target area. |
| 9 | Assistance given for establishing emergency shelter, evacuation route, emergency energy and water sources in the target area. |
| 10 | Workshops/ Mock Drills conducted to create awareness about disaster management. |
| 11 | Assistance given for rebuilding houses, reducing unemployment, providing legal service, infrastructure system and maintaining proper health during or after any of the natural calamities. |
| 12 | Initiatives taken for preventing or reducing stress-related illnesses and excessive financial burdens. Counselling sessions conducted for the affected category of people. |
| 13 | Providing direct relief to those unable to meet their expenses. Rebuilding damaged structures based on advanced knowledge obtained from the preceding disaster. |
| 14 | Initiatives taken for promoting earthquake resistant construction, community health and sanitation. Deployment of warning systems to alert and notify the public about the disasters which are going to hit/happen. |
| 15 | Initiatives taken for making and implementing disaster preparedness plans for what to do, where to go, or who to call for help in a disaster. |
| 16 | Training programs and research information on the latest mitigation measures. |
| 17 | Assistance given for reviewing and coordinating emergency plans. |
| 18 | Initiatives taken to set up temporary schools in affected areas, collaboration or Liaisoning with private and government organisations for educational support to children of affected target population. |
| 19 | Guidance and coordination for plans to warn and protect the target population in various emergencies. |
| 20 | Initiatives taken to distribute food, water, medicines, sanitary pads, clothes in the affected areas. |
| 21 | Initiatives taken to train community volunteers with the skills that they would need to respond to target population’s immediate needs in the aftermath of a disaster. |
| 22 | Provision of psychologist and doctors and other medical staff to disaster affected people. |
| 23 | Measures adopted to ensure fast and effective rescue operations. |
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, poor mental state of affected people 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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