Social Accounting and Audit


Centre for Social Initiative and Management (CSIM) is a learning centre that nurtures and supports social entrepreneurs. As part of its agenda to introduce new and current concepts to NGOs and other development initiatives, CSIM has partnered with Social Audit Network, UK to propagate the concept of Social Accounting and Audit (SAA). SAA is a framework of accountability developed voluntarily by an organization to define its alignment with its mission and to understand how it has performed in relation to this mission. It is applicable across organizations from charities to social enterprises, and can be adapted to audit ‘mission’ compliance of organization as well as individual projects. Both in terms of scope and scale, it is a flexible and adaptable tool that allows organizations to ‘prove and improve’ performance.


Over 15 organizations across India have written their social accounts under the guidance of CSIM over the past two years. CSIM has facilitated 6 organisations to write their social accounts and have it audited by Mr Patrick Boase, Social Auditor from SAN, UK. The Organsiations were:


  1. Smile-Train at Owaisi Hospital Hyderabad. The Plastic Surgery Department did a study of the impact of the cleft lip and palate operations that was carried out over the last 2 years.
  2. Concern is a residential de-addiction centre in Chennai, treating about 140 alcoholics per year. The Centre provides a wide range of in-house and after-care services and is linked to Alcoholics Anonymous.
  3. Sevalayais a school, orphanage, and a senior citizen’s home in Tiruvallur. The school provides free education to nearly 1300 pupils of all ages, most of whom are first generation learners.
  4. Ma Foi Foundation offers educational scholarship to over 1000 economically deprived teenagers each year to enable them to continue their education. They have also started leadership classes, a creative club and a Sports Academy to ‘produce sports champions from the lower economic section of our society. They are funded by the recruitment agency, Ma Foi Randstad.
  5.  Manava Seva Dharma Samvardhani (MSDS) is the parent organisation of CSIM, our partners in the SAN Project. It covers a wide range of activities, including awards to successful social entrepreneurs, support for budding social entrepreneurs, promotion of in-kind food gifts (dal, oil and sugar) to NGO’s providing basic care services to the elderly, disabled, orphans, etc.
  6. Desicrew is a Chennai-based social business at IIT Madras, providing business process outsourcing in the rural areas. Significant investment has been made to develop a viable model which provides over 200 jobs in 5 centres to young graduates in the remote parts of Tamil Nadu.