In order to fulfil corporate social responsibility, organizations are expected to deliver quality products/services as well as meet environmental and social standards. Thereby, social audit plays an important role in this balance between profitability and social responsibility of the organization. It is an internal examination to determine the effect of any business on the society.
This audit is focussed on compliance with the specifications and regulations rather than the organization and processes within the company/plant.
Audit is conducted onsite based on stipulations in the respective standard or code of conduct. The auditors determine whether the plant adheres to the guidelines of the specified code of conduct and inspect the documentation for compliances. The facility area is thoroughly inspected with regard to humane workplace design, fire protection systems, hygiene condition and structural fitness.
The benchmarking and performance measure in a social audit of organization shall be particularly defined by various industry specific codes of conduct such as mentioned here:
The amfori BSCICode of Conduct: This code of conduct draws on important international labour standards protecting workers’ rights such as International Labour Organization (ILO) conventions and declarations, the United Nations (UN) Guiding Principles on Business and Human Rights as well as guidelines for multinational enterprises of the Organization for Economic Co-operation and Development (OECD).
Initiative for Compliance and Sustainability: ICS is an international sectorial initiative with the aim to enhance working conditions along global supply chains of its member retailers and brands. It is composed of 47 multinational retailers and brands in the sectors of textile, retail, footwear, electronics and furniture.
Sedex Members Ethical Trade Audit: SMETA is an audit methodology, providing a compilation of best practice ethical audit techniques. It is designed to help auditors conduct high quality audits that encompass all aspects of responsible business practice, covering the aspects of Labour, Health and Safety, Environment and Business Ethics.
Other codes of conduct such as ISO 26000(Social Responsibility), Worldwide Responsible Accredited Production (WRAP), etc.
For detailed understanding of these criteria for performance measurement and benchmarking based on various factors, you may reach WIRE Consultancy helpdesk. Our experts are available to provide support for your service related queries and other relevant information.