What is Social Audit?

Social Responsibility: ISO 26000 is a Guidance document, a non-auditable standard, outlining social responsibility best practices, which defines organizations to measure performance in terms of sustainable development, the health and welfare of society, and legal compliance.

What is the purpose of Social Audit?

Creating cognizance among beneficiaries and providers of local social and productive services. Increasing efficiency and effectiveness of local development programs sponsored by your organization. Inspection of various policy decisions, keeping in view stakeholders’ interests and priorities, particularly of rural poor.

What are the Standards for social responsibility?

ISO 26000:2010 - Guidance onsocial responsibility

  • ISO 26000:2010 provides guidance to all types of organizations, regardless of their size or location, on:
  • concepts, terms and definitions related to social responsibility;
  • the background, trends and characteristics of social responsibility;
  • principles and practices relating to social responsibility;
  • the core subjects and issues of social responsibility;
  • integrating, implementing and promoting socially responsible behaviour throughout the organization and, through its policies and practices, within its sphere of influence;
  • identifying and engaging with stakeholders; and
  • communicating commitments, performance and other information related to social responsibility.

ISO 26000:2010 is intended to assist organizations in contributing to sustainable development. It is intended to encourage them to go beyond legal compliance, recognizing that compliance with the law is a fundamental duty of any organization and an essential part of their social responsibility. It is intended to promote common understanding in the field of social responsibility, and to complement other instruments and initiatives for social responsibility, not replace them.

In applying ISO 26000:2010, it is advisable that an organization take into consideration societal, environmental, legal, cultural, political and organizational diversity, as well as differences in economic conditions while being consistent with international norms of behaviour.

The basic structure & checklist of social audit


  1. Employment contracts/terms & conditions of employment (including temporary/contract employees)
  2. Employee files (including the employment application, disciplinary notices, etc.)
  3. Proof of age documentation (copies of identification cards, birth certificates, medical clearance, etc.)
  4. Records of issuance of employee benefits, i.e. annual leave, maternity leave, etc


  1. Factory layout or factory evacuation plot plan
  2. EHS employee training records (sign-in sheets, agendas, training materials)
  3. EHS manual and/or written EHS programs
  4. EHS Committee records (agendas, meeting minutes, activity logs)
  5. Inspection records (fire extinguisher, first aid, eyewash, etc.)
  6. Records of industrial safety monitoring (exposure to chemicals, noise, temperature and measurements of ventilation)
  7. Job/task hazard assessments/determinations
  8. List of required/approved personal protective equipment
  9. Emergency response plan
  10. Testing, inspection and maintenance records for fixed and portable fire suppression equipment
  11. Emergency Preparedness & Evacuation
  12. Accident investigation forms
  13. Accident or injury reports
  14. Chemical inventory
  15. Material safety data sheets (MSDS)


  1. Air emission permits
  2. Air emission monitoring records
  3. Reports of analysis of drinking water
  4. Wastewater discharge monitoring reports
  5. Wastewater discharge permits
  6. Hazardous waste manifests or shipping papers
  7. Waste profiles/test results/waste analyses


  1. Payroll records for peak/off-peak/most recent pay periods
  2. Time records for peak/off-peak/most recent pay periods
  3. Payment receipts for mandatory social insurance payments
  4. Production records, if workers are paid by production or piece rate.
  5. Hourly payment record if employee paid hourly along with overtime payment

Site-specific legal compliance & licenses. 

(It varies from site to site and in each state in India)
We have legal compliance experts in various domains to ensure each and every relevant point from applicable Acts and Rules are compliant with the audit requirement.

Social Responsibility Compliance Audit