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Social Audit Standard (SAS) 600
Protection of national heritage, art and culture

(SAS 600 should be read in conjunction with the “Preface to the Social Audit Standards” and “Framework
for the Social Audit Standards”, issued by the ICAI

SECTION I – INTRODUCTION

Objective and Scope

1.10 This Social Audit Standard relates to the thematic area of “Protection of national heritage, art and culture”. The Standard aims to provide the Social Auditor with the necessary guidance about independent impact assessment engagement of Social Enterprises engaged in protection of national heritage, art and culture and the audit steps and procedures that should be applied while conducting the social impact assessment. The Standard sets out the minimum requirements to be followed while conducting impact assessment. Laws or regulations may establish additional requirements which should be followed as applicable.

SECTION II – PROCESS OF SOCIAL AUDIT

Data Collection

1.20 The stakeholders that may be approached for obtaining data may include:

> Direct beneficiaries e.g., Archaeological department, Tourist, art Students, Trainees, Participants, Attendees, international visitors

> Parents/Guardians of the direct beneficiaries

> Faculty/Teachers / Trainers imparting education / training on art and heritage

> Management personnel of art Education/Training Partners

> Monitoring Agency

> Recruitment Agencies

> Employers

> Key Program officials of the reporting entity

The overall activity of conducting a survey and collecting sample data should be reviewed in terms of the following factors 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 (km) covered

Desk Review

1.30 The Social Auditor should conduct a desk review of existing documents to gain further insight into the evaluation procedure and impact assessment. Such documents, about protection of national heritage, art and culture may include the following:

  • Constitutional provisions for conservation of national heritage, art and culture
  • The Social Auditor may consider, inter alia, UNESCO Documents on World Heritages and ASI Reports to understand and evaluate the ‘as is’ situation relating to conservation of heritage monuments and sites
  • History and Architectural reports of Heritage sites
  • Tourist footfall and feedback records
  • Maintenance records of the heritage property
  • Random Sampling of CCTV recordings of Heritage Sites, Arts Institutes and Cultural Organizations

Inspection and Personal Interviews

1.40 Besides desk review, the social auditor should also consider conducting physical inspection and personal interviews to get a first hand assessment of impact.

Evaluation Questions

1.50 The social auditor should review the evaluation questions addressed through Questionnaires, In-depth interviews and Focused Group Discussions to assess the responses received from various stakeholders and to understand what has changed. This would help the Social Auditor in forming his views on the following aspects:

  • Is the Heritage site attracting tourists and footfall?
  • Is the heritage site bringing employment to the marginalized communities?
  • What is the Socio-cultural sustainability of cultural heritage?
  • Is there education related to heritage, art and culture in various educational institutions?
  • What is the level of historic and cultural awareness in the target group?
  • What social issues does the heritage target?

The above is an illustrative list of questionnaires for protection of heritage sites. A similar set of questionnaires may be designed to understand the impact of protection of national heritage, arts as well as culture.

Such questions, in relation to protection of national heritage, art and culture, may cover the following aspects:

(a) Heritage Attractiveness and Vibrancy

(b) Job Creation in all sectors

(c) Heritage conservation

  • Are there adequate efforts for Architectural conservation?
  • Are there adequate efforts for cultural conservation?
  • Are there adequate efforts for knowledge conservation?

Key Metrics for Evaluation of Project / Program

1.60 The Social Auditor should review the project/program documents to frame the evaluation criteria for assessing impact. Such key metrics may be collated from base-line, mid-line (monthly/quarterly) and end-line assessment (if available), respectively at the beginning, middle and end of the reporting period/project/program to effectively understand and evaluate the impact.

The evaluation of the project/program information would facilitate the Social Auditor to assess:

  • 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 (Illustrative Key Performance Indicators)

1.70 The Social Auditor should identify the quantitative and qualitative evaluation criteria against which the impact has to be assessed.

Such criteria for protection of national heritage, art and culture may broadly include the following aspects:

S. No

Evaluation Criteria
(A) Quantitative Criteria
1
  • Number of heritage attractions under cultural heritage management
2
  • Number of visitors/ participants at heritage sites, as well as programmes for arts and culture
  • Number of programs organized at/ for heritage sites, arts and culture
3
  • Number of creative and knowledge-based jobs in the sector for promotion of heritage, arts and culture
  • Number of new creative and knowledge-based jobs in the sector for promotion of heritage, arts and culture
4
  • Number of innovations in the sector for promotion of heritage, arts and culture
  • Number of patents in the sector for promotion of heritage, arts and culture
5
  • Number of international visitors to heritage site and participants in cultural programmes
  • Proportion of international visitors to total visitors to heritage sites
  • Proportion of international participants to total participants for local culture and arts
6
  • Number of heritage, arts and culture related educational programs
  • Number of persons educated
7
  • Number of research activities undertaken
  • Number of researchers participating in related research activities
  • Number of published papers, master’s and doctoral dissertations
  • Cultural heritage presence in artworks, stories, films, music compositions, design, etc.
  • Number of artists and workers using infrastructure for protection of heritage, arts and cultural creation
  • Number of heritage walks conducted and average number of participants in heritage walks
8
  • Number of related traditions / customs / knowledge preserved
9
  • Change in the number of visitors due to intervention into heritage
  • Number of aesthetic interventions into heritage sites, arts and culture for urban / rural territorial development
10
  • Number of enhanced heritage-related services due to intervention (e.g., technology-based educational tours, digitization for scientific purposes
  • Number of products promoting a heritage brand
11
  • Number of funding sources (e.g., crowd-funding, products retail, co-branding, interpretation)
  • Amount of funds earned
  • Number of entrepreneurs / enterprises using infrastructure, equipment and
    interpretation tools in their business operations (e.g., for advertising, filmmaking, video-clips and music recordings, space rentals, etc.)
12
  • Number of digitally preserved heritage assets, art and culture
  • Number of activities of heritage digitization
13
  • Number of new / enhanced products / services related to cultural heritage (e.g., films, books, designs, musical pieces, etc.)

Number of companies with new heritage-related products

(a) Distribution

  • Number of new / enhanced product / services distribution channels

(b) Pricing / Sales

  • Number of products / services sold / used

(c) Branding

  • Number of heritage-based unique selling points
  • Number of products promoting a heritage brand

(d) Promotion

  • Heritage product / attraction promotional reach
14 (a) Interpretive media

  • Number of innovative interpretation media (e.g., QR codes, 3D technologies,
    multimedia and interactive tools, multisensory media, enhanced interpretive design, interpretive films, etc.)
  • Number of new storytellers

(b) Visitor satisfaction

  • Number of satisfied heritage visitors due to the introduction of interpretive media
15 (a) Employees

  • Use of human resources management tools (e.g., software)
  • Number of new job openings

(b) Volunteers

  • Volunteer engagement
  • Number of volunteering programs applied
16 (a) Tools

  • Number of users for smart visitor management design (e.g., design, film, architecture, publishing, information & communication technology, etc.)
  • Existence of visitor management tools (e.g., visitor counting systems)

(b) Visitor number and satisfaction

  • Increase and level of satisfaction of visitors and participants due to visitor management tools
  • Share of visitors compared to other selected and relevant heritage attractions
17 Access

  • Measures taken for audience development
  • Existence of an innovative entrance counting system
18
  • Increase in the number of footfalls at a heritage site
  • Increase in audience size of a cultural program
  • Increase in the number of educators, artists and students compared to earlier years
20
  • Increase in the number of artisans working on revival of craft like traditional

embroidery or a saree weave

21
  • Increase in year-on-year revenue of the Social Enterprise through ticket sales,

advertising, merchandising, and provision of other services

22
  • Increase in the geographical outreach of the Social Enterprise
(B) Qualitative Criteria
1 Economic Indicator
Core indicators
  • Contribution of Cultural Activities
  • Cultural Employment
  • Household expenditures on Culture

Description

  • Percentage of the contribution of private and formal cultural activities
  • Percentage of persons engaged in cultural occupations within the total employed population
  • Percentage of household final consumption expenditures on cultural activities, goods and services set against total household consumption expenditures
2 Education

Core Indicators

  • Arts Education
  • Professional Training in the Culture sector

Description

  • Percentage of instructional hours dedicated to arts education in relation to the total number of instructional hours in secondary school
  • Coverage of technical and vocational education and training and tertiary education in the field of culture
3 Governance
Core indicators

  • Policy and Institutional Framework for Culture
  • Civil Society Participation in Cultural governance
    Description
  • Assessment of protection and promotion of culture, cultural rights and cultural
    diversity
  • Assessment of the participation of cultural professionals and minorities in the
    formulation and implementation of cultural policies, measures and programmes that concern them
4

 

Social Participation
Core indicators
o Participation in going-out Cultural activities
o Cinema
o Theatre/Dance show
o Concerts
o Heritage
o Museums
o Exhibitions
o Participation in identity-building Cultural activities
o Festivals
o community cultural and historic events
o community rites and ceremonies
o Restoration of LGBTQIA+ heritage and festivals (example Koovagam festival)
o Tolerance of other Cultures
o Interpersonal trust
Freedom of self-determinationDescription

  • Percentage of the population who have participated at least once in a going-out cultural activity in the last 12 months
  • Percentage of the population who have participated at least once in an identity-building cultural activity in the last 12 months
  • Degree of tolerance within a society towards people from different cultural
    backgrounds
  • Degree of interpersonal trust
  • Median score of perceived freedom of self-determination
  • Self-determination implies the individual’s right to live the life they choose, according to their own values and beliefs. In this sense, self-determination is strongly linked to cultural values, aptitudes and convictions.
5 Gender equality
Core indicator
·

  • Cultural attitudes and perceptions towards gender equality

Description

  • Cultural values and attitudes to foster social transformation and harmonize with human rights
6 Communication
Core Indicator

  • Freedom of Expression
  • Access and internet use
  • Diversity of fictional content on public television

Description

  • This dimension assesses the extent to which a positive interaction between culture and communication is promoted with a view to:

(a) respect and promote the right to freedom of expression as a key enabler for creativity and cultural diversity

(b) promote access to digital technologies, in particular the Internet for dissemination of ideas, information and cultural content

(c) offer a diversity of content in public broadcasting systems, which favours choice-based cultural participation

7 Healthy Hostel / Campus Environment

In case a residential facility is provided to the students/trainees, the following indicators may be used to assess whether:

  • Hostel facility is available at all / some of the centers
  • Accommodation for trainees is equipped with basic features
  • Hostel mess provides healthy food
  • Trainees are trained to be self-reliant for their daily routine jobs like washing their utensils etc.
  • Campus life makes the candidates confident, and disciplined, and helps in developing inter-personal skills
8
  • Ensuring absence of anti-social / undesirable elements like pickpockets, conmen, and beggars
  • Economic and environmental sustainability can be achieved after a restoration project is completed.
9 Participation in Government programs

Association with Government initiatives like Azadi ka Amrit Mahotsav to promote cultural diversity and pride in national heritage

10 Environmental sustainability and conservation

Whether restoration efforts of heritage sites have ensured their environmental sustainability – E.g. Whether they can withstand heavy rainfall / flooding/ corrosion/ erosion, etc.

The Social auditor may consider whether appropriate responses have been carried out by concerned regulators, local authorities, key stakeholders to preserve heritage assets / monuments / documents, with respect to protection against environmental factors like rain and flooding

11 Arts and Culture organizations

  • What measures have been taken to ensure fair practices in showcasing and promoting talents so that nepotism and favoritism can be avoided? Is the background and qualification of educators and artists verified?
  • Is there any research / initiative in revival of old / endangered crafts and weaves / translation of old texts / dying language?
  • Whether formal certification is provided to students / trainees in arts and crafts? Is the syllabus standardized?
  • How many students / trainees pick up the vocation?
  • Has it improved the socio-cultural and economic landscape of the society /
    community?

(A) National Heritage

Theme Indicator
Heritage attractions and vibrancy
  • Number of heritage attractions under cultural heritage management
  • Steps taken for achieving heritage vibrancy
Heritage participation and attractiveness
  • Number of visitors to heritage sites
  • Number of programs organized at heritage sites
  • Level of heritage attractiveness (e.g., use of heritage in marketing campaigns, photo shootings, filmmaking, etc.)
Creative and knowledge-based jobs
  • Number of creative and knowledge-based jobs in the heritage sector
  • Number of new creative and knowledge-based jobs in the heritage sector
Heritage Innovation
  • Number of innovations in the heritage sector
  • Number of patents in the heritage sector
Internationalization of Heritage
  • International branding of national heritage
  • Number of international visitors to heritage site
  • Proportion of international visitors to total visitors to heritage sites
Human capital and heritage education
  • Enhancement of the human capital on heritage
  • Number of heritage-related educational programs
  • Number of persons educated
Quality management of heritage

 

  • Availability of quality heritage management educational programs/trainings
  • Skilled cultural heritage workers
  • Overall level of heritage preservation and its cultural / environmental / financial / social sustainability
Research
  • Number of heritage research activities undertaken
Heritage
preservation
  • Number of heritage-related traditions / customs / knowledge preserved
  • Existence of systems for heritage preservation
  • Level of heritage preservation after the application of heritage
    preservation systems
Heritage protection
  • Existence of systems for heritage protection
  • Level of heritage preservation after the application of heritage protection systems
  • Existence of technological solutions to decrease:

(a) social pressures (e.g., over-visitation, looting, vandalism,
defacement) or

(b)natural pressures (e.g., earthquakes, floods, invasive plants,
carbon emission, climate change)

Heritage Revival
  • Number of heritage visitors due to intervention into heritage
  • Number of aesthetic interventions into heritage sites for urban / rural territorial development
Heritage Liveability
  • Number of enhanced heritage-related services due to intervention (e.g., technology-based educational tours, digitization for scientific purposes
  • Number of products promoting a heritage brand
Financial stability of cultural heritage
  • Number of funding sources (e.g. crowd-funding, products retail, co-branding, interpretation)
  • Amount of funds earned
  • Number of entrepreneurs / enterprises using heritage infrastructure, equipment and interpretation tools in their business operations (e.g., for advertising, filmmaking, video-clips and music recordings, space
    rentals, etc.)
Environmental stability of cultural heritage
  • Number of digitally preserved heritage assets
  • Number of activities of heritage digitization
  • Existence of systems for environmental protection
  • Existence of systems for monitoring activities
Socio-cultural sustainability of cultural heritage

 

  • Number of research projects related to heritage
  • Number of researchers participating in heritage-related research
    activities
  • Number of published papers, master’s and doctoral dissertations related to heritage
  • Number of educational and awareness raising programs on heritage
  • Number of participants educated in topics related to heritage
  • Number of programs / activities at a heritage site
  • Number of participants in programs / activities
  • Cultural heritage presence in artworks, stories, films, music
    compositions, design, etc.
  • Number of artists and workers using heritage infrastructure for cultural creation
  • Number of heritage walks conducted and average number of participants in heritage walks
Heritage products / services enhancement Products & Services

  • Number of new / enhanced products / services related to cultural heritage (e.g., films, books, designs, musical pieces, etc.)
  • Number of companies with new heritage-related products
Heritage marketing improvement (a) Distribution

Number of new / enhanced product / services distribution channels

(b) Pricing / Sales

Number of products / services sold / used

(c) Branding

Number of heritage-based unique selling points

Number of products promoting a heritage brand

(d) Promotion

Heritage product / attraction promotional reach

Heritage interpretation
enhancement
(a) Interpretive media

  • Number of innovative interpretation media (e.g., QR codes, 3Dtechnologies, multimedia and interactive tools, multisensory media,
    enhanced interpretive design, interpretive films, etc.)
  • Number of new storytellers

(b) Visitor satisfaction

  • Number of satisfied heritage visitors due to the introduction of interpretive media

(c) Heritage awareness and education

  • Level of heritage interpretation understanding / raised awareness due to the introduction of interpretive media
Enhanced human resources management (a) Employees

  • Use of human resources management tools (e.g., software)
  • Level of effectiveness of human resources management tools
  • Number of new job openings

(b) Volunteers

  • Volunteer engagement
  • Number of volunteering programs applied
Visitor management improvement

 

(a) Tools

  • Number of users for smart visitor management design (e.g., design, film, architecture, publishing, information & communication technology, etc.)
  • Existence of visitor management tools (e.g., visitor counting systems)

(b) Visitor number and satisfaction

  • Increase and level of satisfaction of heritage visitors due to visitor management tools
  • Share of heritage visitors compared to other selected and relevant heritage attractions
Local Community (a) Access

  • Measures taken for audience development
  • Existence of an innovative entrance counting system

(b) Participation

  • Number of outreaching methods to involve local community
  • Number of people / groups involved
  • Number of local community members participating in heritage-related
    activities (e.g. music festivals, book readings, exhibitions, film shows etc.)
  • Number of local community members who got the opportunity to
    distribute their products / services at a heritage site

(B) Art and Culture

Dimensions

Core Indicators Description
Economy
  • Contribution of Cultural Activities to Gross Domestic Product
  • Cultural Employment
  • Household expenditures on
    Culture
  • Percentage of the contribution of private and formal cultural activities to Gross Domestic Product
  • Percentage of persons engaged in cultural occupations within the total employed population
  • Percentage of household final consumption expenditures on cultural activities, goods and services set against total household consumption expenditures
Education
  • Arts Education
  • Professional Training in the
    Culture sector
  • Percentage of instructional hours dedicated to arts education in relation to the total number of instructional hours in secondary school
  • Coverage of technical and vocational education and training and tertiary education in the field of culture
Governance
  • Policy and Institutional Framework for Culture
  • Civil Society Participation in
    Cultural governance
  • Assessment of protection and
    promotion of culture, cultural rights and cultural diversity·
  • Assessment of the participation of cultural professionals and minorities in the formulation and implementation of cultural policies, measures and programmes that concern them
Social Participation
  • Participation in going-out Cultural activities

> Cinema

> Theatre/Dance show

> Concerts

> Heritage

> Museums

> Exhibitions

  • Participation in identity-building

> Cultural activities

> Festivals

> community cultural and
historic events

> community rites and
ceremonies

  • Tolerance of other Cultures
  • Interpersonal trust
  • Freedom of self-determination
  • Percentage of the population who have participated at least once in a going-out cultural activity in the last 12 months
  • Percentage of the population who have participated at least once in an identity-building cultural activity in the last 12 months
  • Degree of tolerance within a society towards people from different
    cultural backgrounds
  • Degree of interpersonal trust
  • Median score of perceived freedom of self-determination

(Self-determination implies the individual’s right to live the life they choose, according to their own values and beliefs. In this sense, self-determination is strongly linked to cultural values, aptitudes and
convictions)

Gender Equality
  • Cultural attitudes and perceptions towards gender equality
  • Cultural values and attitudes to foster social transformation and harmonize with human rights
Communication
  • Freedom of Expression
  • Access and internet use
  • Diversity of fictional content on public television
  • This dimension assesses the extent to which a positive interaction between culture and communication is promoted with a view to:

(a) respect and promote the right
to freedom of expression as a key enabler for creativity and cultural diversity

(b) promote access to digital technologies, in particular the Internet for dissemination of ideas, information and cultural content

(c) offer a diversity of content in public broadcasting systems, which favours choice-based cultural participation

Role and contribution of Art and Culture: Art and culture helps to:

Personal Development

Community Development Education & Livelihood
  • Increase people’s confidence and sense of self-worth
  • Provide a forum to explore personal rights and responsibilities
  • Help people extend control over their own lives
  • Help improve the quality of life of people
  • Provide a unique and deep source of enjoyment.
  • Make people feel better about where they live
  • Help people develop their creativity
  • Allow people to explore their values, meanings and dreams
  • Help people feel a sense of belonging and involvement
  • Have a positive impact on how people feel
  • Reduce isolation by helping people to make friends
  • Contribute to a more relaxed atmosphere
  • Develop community networks and sociability
  • Promote tolerance and contribute to conflict resolution
  • Provide a forum for intercultural understanding and friendship
  • Develop contact between the generations
  • Help offenders and victims address issues of crime
  • Provide a route to rehabilitation and integration for offenders
  • Facilitate effective public consultation and participation
  • Build support for community projects
  • Strengthen community cooperation and networking
  • Develop pride in local traditions and cultures
  • Involve residents in environmental improvements
  • Stimulate interest and confidence in the arts
  • Contribute to the educational development
    of children
  • Encourage adults to take up education and training opportunities
  • Help build new skills and work experience
  • Contribute to people’s employability
  • Help people take up or develop careers in the arts
  • Encourage local self- reliance and project management

Social impact of Art and Culture

Direct social impacts

  • The arts and culture provide socially valuable leisure activities, elevate people’s thinking and contribute positively to their psychological and social wellbeing and enhance their sensitivity.
Indirect social impacts
  • The arts enrich the social environment with stimulating or pleasing public amenities.
  • They are a source of civilising impacts and of social organisation.
  • Artistic activity, by stimulating creativity and a disregard of established modes of thinking, enhances innovation.
  • Works of art and cultural products are a collective memory for a community and serve as a reservoir of creative and intellectual ideas for future generations.
  • Arts and cultural institutions improve the quality of life and so in urban areas enhance personal security and reduce the incidence of street crime and hooliganism.

Social Audit Standards (SAS) 600

SECTION III – ASSESSMENT OF CHALLENGES AND LIMITATIONS

Challenges/ Areas for improvement

1.80 The Social Auditor should identify the challenges faced by the stakeholders and the areas for improvement based on the suggestions and feedback received from them, which might influence the impact assessment. Some of the examples of commonly faced issues about protection of national heritage, art and culture may include the following:

  • Lack of National Archaeological Database.
  • National Geographic Information System (GIS) Database for monuments and sites to be authenticated and validated with Indian Space Research Organisation (ISRO).
  • The National Mission on Monuments and Antiquities (NMMA) to be reactivated with budget and staffing to complete its previous listing of built heritage and antiquities.
  • Extend ongoing initiative for Archives Data to be accessible digitally and Archives to be stored as per conservation norms
  • New technology like Photogrammetry & 3D Laser scanning should be used for documentation, surveys, excavation and conservation works.
  • LIDAR (Light Detection and Ranging) and Drone Surveys to document monuments and sites
  • National Policy on Conservation needs to be implemented and put into practice vigorously by Archaeological Survey of India (ASI) and State Archaeology Departments.
  • Conservation Plan be prepared for the site before undertaking any conservation works
  • Provision for Work Audit for conservation of centrally protected monuments needs to be incorporated
  • Region-wise empanelment of crafts persons to be taken up
  • National Level awards to be given to ASI Circles, State Governments and other heritage custodian
  • Training on obsolete equipment
  • Residential accommodation not being made available
  • Gap between salary expected and salary actually received

The above is an illustrative list of challenges and areas of improvement for protection of heritage sites. Similar set of challenges and areas of improvement would be faced while promoting arts as well as culture.

Any significant issues observed during the assessment, that may influence the user of the impact assessment in decision making, should be highlighted by the social auditor in the social audit report.

Limitations of the assessment

1.90 The Social Auditor should identify the inherent limitations of the evaluation process which might influence the impact assessment. Some of the examples relating to protection of national heritage, art and culture may include the following:

  • 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 limitations observed during the assessment, that may influence the user of the Impact Assessment in decision making, should be highlighted by the Social Auditor in the social audit report.

SECTION IV – APPENDIX

Taxonomic classification of areas and sub-areas for Social Objectives
(relating to Protection of national heritage, art and culture)

Sr. No.

Areas Sub-areas
6 Protection of national heritage, art and
culture
Supporting initiatives in the fields of performing arts and cultural heritage. By encouraging and promoting young talent in pursuing the traditional arts and crafts, the Foundation aims to create a pool of artistic resources for the future.
Supporting restoration of buildings and sites of historical importance and works of art
Setting up public libraries
Promotion and development of traditional and handicrafts

*****

To Read Related post Social Audit Standard

SAS 100 Eradicating hunger, poverty, malnutrition and inequality https://taxguru.in/chartered-accountant/sas-100-eradicating-hunger-poverty-malnutrition-inequality.html
SAS 200 Promoting health care including mental healthcare, sanitation and making available safe drinking water https://taxguru.in/chartered-accountant/sas-200-promoting-health-care-including-mental-healthcare-sanitation-making-available-safe-drinking-water.html
SAS 300 Promoting Education, Employability, and Livelihoods https://taxguru.in/chartered-accountant/sas-300-promoting-education-employability-livelihoods.html
SAS 400 Promoting Gender Equality, Empowerment of Women & LGBTQIA + Communities https://taxguru.in/chartered-accountant/sas-400-promoting-gender-equality-empowerment-women-lgbtqia-communities.html
SAS 500 Ensuring environmental sustainability, addressing climate change including mitigation and adaptation, forest and wildlife conservation https://taxguru.in/chartered-accountant/sas-500-ensuring-environmental-sustainability-addressing-climate-change-including-mitigation-adaptation-forest-wildlife-conservation.html
SAS 600 Protection of national heritage, art and culture https://taxguru.in/chartered-accountant/sas-600-protection-national-heritage-art-culture.html
SAS 700 Training to promote rural sports, nationally recognised sports, Paralympic sports and Olympic sports https://taxguru.in/chartered-accountant/700-training-promote-rural-sports-nationally-recognised-sports-paralympic-sports-olympic-sports.html
SAS 800 Supporting incubators of social enterprises https://taxguru.in/chartered-accountant/sas-800-supporting-incubators-social-enterprises.html
SAS 900 Supporting other platforms that strengthen non-profit ecosystem in fundraising & capacity building https://taxguru.in/chartered-accountant/sas-900-supporting-other-platforms-strengthen-non-profit-ecosystem-fundraising-capacity-building.html
SAS 1000 Promoting Livelihoods for rural and urban poor including enhancing income of Small and Marginal Farmers and workers in the non-farm sector https://taxguru.in/chartered-accountant/sas-1000-promoting-livelihoods-rural-urban-poor-including-enhancing-income-small-marginal-farmers-and-workers-non-farm-sector.html
SAS 1100 Slum area development, affordable housing and other interventions to build sustainable and resilient cities https://taxguru.in/chartered-accountant/sas-1100-slum-area-development-affordable-housing-other-interventions-build-sustainable-resilient-cities.html
SAS 1200 Disaster Management, including Relief, Rehabilitation and Reconstruction Activities https://taxguru.in/chartered-accountant/sas-1200-disaster-management-including-relief-rehabilitation-reconstruction-activities.html
SAS 1300 Promotion of financial inclusion https://taxguru.in/chartered-accountant/sas-1300-promotion-financial-inclusion.html
SAS 1400 Facilitating Access to Land and Property Assets for disadvantaged Communities https://taxguru.in/chartered-accountant/sas-1400-facilitating-access-land-property-assets-disadvantaged-communities.html
SAS 1500 Bridging digital divide in internet and mobile phone access, addressing issues of misinformation & data protection https://taxguru.in/chartered-accountant/sas-1500-bridging-digital-divide-internet-mobile-phone-access-addressing-issues-misinformation-data-protection.html
SAS 1600 Promoting welfare of migrants and displaced persons https://taxguru.in/chartered-accountant/social-audit-standard-sas-1600-promoting-welfare-migrants-displaced-persons.html

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