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In an ever-evolving world, the welfare of migrants and displaced persons is a pressing concern. The International Conference on Assurance and Governance (ICAI) recognizes this and has introduced Social Audit Standards (SAS) 1600, shedding light on the need to promote their welfare. As soon as ICAI posts SAS 1600, it becomes effective, providing an opportunity to make a difference.

This SAS emphasizes the importance of offering opportunities to local migrants as part of welfare efforts, contributing to the reduction of economic inequality. But how does it work, and what are the key aspects of this social audit standard? Let’s delve into it.

Process of Social Audit

The SAS offers insightful advice on who the Social Audior(SA) should contact in order to gather data for its effect assessment assignment, including but not limited to:

  • Direct beneficiaries e.g., migrant workers and displaced persons
  • Local bodies including Panchayati Raj Institutions at source and destination areas
  • Employers of the direct beneficiaries
  • Recruitment Agencies
  • Key Program officials of the reporting entity

When conducting surveys and collecting sample data, the following factors should be considered to assess relevance and reliability:

  • designed by an in-house team or external specialized agency
  • conducted by an in-house team or external specialized agency
  • coverage: number of villages/districts/ total distance (kms) covered

After data collection, the SA should thoroughly review the data, which can include conducting physical inspections and one-on-one interviews to better understand the situation.

Evaluation question

The social audit process under this SAS involves the SA asking key questions of themselves and the people involved. These questions form the foundation of the Social Impact Assessment Report. These questions could include:

A. Composition of the beneficiaries

  • Whether the programme objectives were found to be consistent with the needs of the beneficiary groups?

B. Quality of programme input

  • How was the quality of services provided?
  • Were the participants satisfied with the services that they received?
  • How was the quality of engagement with beneficiaries?
  • Are beneficiaries better informed about their rights, entitlements, and the policies and schemes that affect them?
  • Has access to rights, entitlements and schemes improved for beneficiaries?
  • Have the services enhanced beneficiary livelihoods, working conditions and job security?
  • Have the services enhanced income and well-being of the families of the beneficiaries?
  • Have the services reduced the flow of migration by enhancing livelihood opportunities in the source districts?

Promoting Migrant Welfare and Displacement

C. Suggestions / Feedback

  • What were the constraints or challenges faced in providing the services?

Likewise, there are many other questions that need to be identified by the SA.

Key Metrics: Framing and Assessment

The SA will follow the results of this evaluation in coming to their report’s conclusion. They will be able to evaluate the performance of the social enterprise based on its social impact after collecting all the data and analyzing the important parameters. These grading inquiries could cover the following topics:

  • What would have happened in the absence of the intervention?
  • How much has the project contributed to the changes that are evidenced?
  • Is there any unintended negative impact that happened due to the intervention?

Assessment of evaluation criteria

The Social Auditor needs to recognize evaluation criteria of both Qualitative and Quantitative for assessing the impact.

Some key aspects that can be considered as evaluation criteria are listed below:

Quantitative

(A) Building knowledge and awareness about schemes and policies

    • Awareness of schemes and policies related to the welfare of migrants, including those pertaining to the portability of social security benefits
    • Number of activities/campaigns implemented to raise awareness about migrants’ right to health, education and social protection amongst frontline and other service providers in government facilities
    • Number of advocacy measures taken to ensure equal participation of trade unions, collective action
    • Number of policy measures taken to address development challenges faced by migrant workers through intervention

(B) Improving labour protection and improvement in capacity building and skill building

    • Proportion of migrants receiving support to access decent and productive work in the locality, disaggregated by gender, disability and social group
    • Prevalence of deaths, injuries, diseases and disabilities caused by unsafe natural and occupational environment, disaggregated by age, gender, sex, social group, disability
    • Unemployment and Wage gap between migrant and local workers, disaggregated by gender, disability and social group
    • Proportion of migrants that access vocational training programs in the locality

(C) Proportion of migrant workers reporting discrimination and abuse at work who initiated legal or administrative action

    • Improved implementation of public services for migrants and their families
    • Proportion of female migrant workers legally covered by different health related schemes, maternity benefits
    • Prevalence rates of nutritional diseases, occupational illnesses, communicable diseases, alcoholism, HIV and AIDS amongst migrant populations
    • Number of programs aimed at promoting migrants’ right to health including ensuring access to public health facilities and access to insurance schemes
    • Proportion of a) children of migrant families immunized against vaccine-preventable diseases, b) underweight migrant children, c) female migrants that could equally access pre- and peri-natal healthcare services
    • Number of affirmative action measures for ensuring access to education of groups in vulnerable situations, without discrimination
    • Number of labour-law violation cases identified
    • Number of labour-law violation cases resolved
    • Percentage of rescued bonded-labourers that are rehabilitated by government bodies
    • Value of unpaid wages that have been recovered

(D) Reducing gender discrimination and ensuring gender justice

    • Proportion of women workers who have access to maternity benefits, access to worksite creches and sexual and reproductive health services
    • Proportion of migrant workers who have perceived experienced discrimination at a) work, b) while accessing entitlements
    • Share of migrant workers among workers represented at the company lev

Qualitative

(A) Improving labour protection and improvement in capacity building and skill building

    • Steps taken to ensure participation of workers’ organizations in policymaking and policy implementation on labour migration
    • Strengthening civil society organizations and creation of local networks
    • Capacity building process undertaken directly or activated, by gender, disability, social group

(B) Reducing gender discrimination and ensuring gender justice

    • Steps taken to ensure fair recruitment and equal treatment of migrant work ers to prevent exploitation
    • Existence of a helpline for migrant workers, number of complaints filed and redressed through the same

Challenges/ Areas for improvement

Based on their suggestions and input, which may have an impact on the impact assessment, the stakeholders’ difficulties and areas for improvement should be identified by the social auditor.

  • Lack of awareness of rights, entitlements, schemes and entities working to provide access to these
  • Difficulties in data collection and validation due to movement of beneficiaries across states
  • Lack of coherent policies and coordinated action between source districts/states and receiving districts/states

Limitations

  • Cases of no-response in case the questionnaire is not administered in person
  • Some of the questions being skipped by the respondents and remaining unanswered
  • Non-availability of respondents due to relocation to other places after completion of the course
  • Change in contact details of respondents due to which they could not be contacted

Any significant challenges or limitations observed must be highlighted by the SA in their report.

My Remarks,

Domestic and International Migration is an age-old concept. The issues related to welfare of migrant’s worker where laid bare in the Covid-19 induced pandemic. It may not be a topic which attracts the attention of many people but nevertheless it is a topic which can’t be ignored. As an SA it our duty to study and analyse the impact which is being made on the ground to help the migrant and displaced population.

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Author Bio

I am a Fellow Member of ICAI, Practicing under the banner of M/s AAN & Associates LLP, a firm based out of Kolkata & Bangalore. I am, also registered under Insolvency and Bankruptcy Board of India as a Registered Valuer for valuation of Security or Financial Assets (Passed in Feb 2020) I a View Full Profile

My Published Posts

Benefits for Indian companies in opening entities in the USA Different legal and tax structures in USA GIFT City: Transforming India’s Financial Landscape with Innovation Social Auditing Standards (SAS) 1500: Bridging the Digital Divide SAS 1400: Empowering Disadvantaged Communities with Land Access View More Published Posts

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