ÿþ<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"> <html xmlns="http://www.w3.org/1999/xhtml"> <head> <title>Social Accounting and Auditing, SA800</title> <META NAME="Description" CONTENT="Social Accounting and Auditing is a way of measuring and reporting on an organization's social and ethical performance. An organization which takes on an audit is transparent and makes itself accountable to its stakeholders."> <META NAME="Keywords" CONTENT="Social Accounting and Auditing, Social Audit, SA800, financial auditor, organization s corporate social responsibility or sustainability activities, SA 8000, AA1000, ISO 9000 for quality management and 1S0 14000 for environmental, Child labor, Forced Labor, Health and Safety, Discrimination, Disciplinary practices, Working hours, Compensation, Management systems"> <META NAME="audience" CONTENT="all"> <META NAME="author" CONTENT="Spectro Analytical Labs Limited, India"> <META NAME="publisher" CONTENT="www.spectro.in"> <meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1" /> <link href="style.css" rel="stylesheet" type="text/css" /> <script type="text/javascript" language="JavaScript" src="_pgtres/stm31.js"></script> <script type="text/javascript" language="javascript" src="js/search.js"></script> <script type="text/javascript" language="javascript" src="js/layout.js"></script> <script type="text/javascript"> var highlightbehavior="TD" var ns6=document.getElementById&&!document.all var ie=document.all function changeto(e,highlightcolor){ source=ie? event.srcElement : e.target if (source.tagName=="TABLE") return while(source.tagName!=highlightbehavior && source.tagName!="HTML") source=ns6? source.parentNode : source.parentElement if (source.style.backgroundColor!=highlightcolor&&source.id!="ignore") source.style.backgroundColor=highlightcolor } function contains_ns6(master, slave) { //check if slave is contained by master while (slave.parentNode) if ((slave = slave.parentNode) == master) return true; return false; } function changeback(e,originalcolor){ if (ie&&(event.fromElement.contains(event.toElement)||source.contains(event.toElement)||source.id=="ignore")||source.tagName=="TABLE") return else if (ns6&&(contains_ns6(source, e.relatedTarget)||source.id=="ignore")) return if (ie&&event.toElement!=source||ns6&&e.relatedTarget!=source) source.style.backgroundColor=originalcolor } </script> </head> <body ondragstart="return false" onselectstart="return false" oncontextmenu="return false;"> <!---Header Start-----> <div style="width:1000"> <script language="JavaScript">header();</script> </div> <!---Header end-----> <table width="1000" border="0" cellspacing="0" cellpadding="0"> <tr> <!---Left Pannel Start-----> <td width="200px" valign="top" bgcolor="#f8f8f8"> <div class="left-cover-div"> <script id="Sothink Widgets:_pgtres\40058.5140856481_PageletServer.DynamicMenu.pgt" type="text/javascript" language="JavaScript1.2">menuleft();</script> <script language="JavaScript">left();</script> </div> </td> <!---Left Pannel end-----> <!--Start Content Pannel--> <td width="600" valign="top"> <div class="page"> <p style="margin-bottom: 10px"><img src="images/social-audit.gif" alt="Social Audit-Spectro Analytical Labs Ltd" width="600" height="48" style="margin-top:19px;" /> </p> <div class="text"> <p style="margin-top: 10px; margin-bottom: 0"><b>Social Accounting and Auditing, SA800</b></p> <p>Social Accounting and Auditing is a way of measuring and reporting on an organization's social and ethical performance. An organization which takes on an audit is <i>transparent</i> and makes itself <i>accountable</i> to its stakeholders.</p> <p>The role of the social auditor in an assurance engagement is similar to that of a financial auditor.</p> <p>To perform sufficient work to express an opinion on the reliability of the information contained in the report. Our social auditor does not evaluate the performance of an organization&#8217;s corporate social responsibility or sustainability activities.</p> <p>Our auditor&#8217;s task is to verify data and gather evidence for all significant assertions in the report. Depending on the pre-defined scope, We also assess the report&#8217;s conformance to particular standards or protocols, (example the SA 8000, AA1000). In addition our auditor will also make specific recommendations to the organization.</p> <p>Much like ISO 9000 for quality management and 1S0 14000 for environmental management, the SA 8000 provides a set of standards for evaluating social accountability in the following areas</p> <p><img src="images/blt1.GIF"><b> Child labour:</b> Companies may not support the use of child labor. The Social Accountability International (SAI) standard defines child labor as the work of "any person under 15 years of age, unless local minimum age law stipulates a higher age for work." </p> <p><img src="images/blt1.GIF"><b> Forced Labour:</b> Companies may not support the use of "forced labor." </p> <p><img src="images/blt1.GIF"><b> Health and Safety:</b> Companies must provide a safe and healthy working environment for their employees. Freedom of Association and Right to collective Bargaining: Companies must respect the right of all employees to form and join trade unions of their choice and to bargain collectively.</p> <p><img src="images/blt1.GIF"><b> Discrimination:</b> Companies may not engage in or support discrimination in hiring, compensation, access to training, promotion, termination or retirement based on race, caste, national origin, religion, disability, gender, sexual orientation, union membership, or political affiliation.</p> <p><img src="images/blt1.GIF"><b> Disciplinary practices:</b> Companies may not engage in or support the use of corporal punishment, mental or physical coercion or verbal abuse.</p> <p><img src="images/blt1.GIF"><b> Working hours:</b> Companies must comply with applicable laws and industry standards on working hours.</p> <p><img src="images/blt1.GIF"><b> Compensation:</b> Companies must ensure that wages paid for a standard working week meet at least legal or industry minimum standards. </p> <p><img src="images/blt1.GIF"><b> Management systems:</b> Top management must define the company's policy for social accountability and labor conditions to ensure that it includes a commitment to conform to all requirements of this standard and national and other applicable laws.</p> <p>Results of a social compliance audit will be confidential and will not be made public. </p> <p>SPECTRO is routinely conducting such audits for many International UN agencies like WORLD FOOD ORGANIZATION and many consultants in EIA, EMP Projects.</p> </div> </div> </td> <!--end content Pannel--> <!--Start right Pannel--> <td width="200" valign="top"> <div class="news-div" style="width: 199px; height: 70px"> <table width="199" border="0" cellspacing="0" cellpadding="0" class="text" bgcolor="#D5F1FF" onMouseover="changeto(event, '#FFFCD5')" onMouseout="changeback(event, '#D5F1FF')" bordercolor="#FFFFFF" style=" margin-top:5px;"> <tr> <td style="border-top:1px solid #C0C0C0; padding-left: 4px; padding-right: 4px; padding-top: 1px; padding-bottom: 1px" height="25" id="ignore"> <font color="#800080"><b>Our Services..</b></font></td> </tr> <tr> <td style="border-top:1px solid #C0C0C0; padding-left: 4px; padding-right: 4px; padding-top: 1px; padding-bottom: 1px" height="25"> <img src="images/readmore-arrow.gif"><a href="inspection.htm" style="text-decoration: none">Inspection Services</a></td> </tr> <tr> <td style="border-top:1px solid #C0C0C0; padding-left: 4px; padding-right: 4px; padding-top: 1px; padding-bottom: 1px" height="25"> <img src="images/readmore-arrow.gif"><a href="testing.htm" style="text-decoration: none">Testing Services</a></td> </tr> <tr> <td style="border-top:1px solid #C0C0C0; padding-left: 4px; padding-right: 4px; padding-top: 1px; padding-bottom: 1px" height="25"> <img src="images/readmore-arrow.gif"><a href="calibration.htm" style="text-decoration: none">Calibration Services</a></td> </tr> <tr> <td style="border-top:1px solid #C0C0C0; padding-left: 4px; padding-right: 4px; padding-top: 1px; padding-bottom: 1px" height="25"> <img src="images/readmore-arrow.gif"><a href="training.htm" style="text-decoration: none">Training</a></td> </tr> <tr> <td style="border-top:1px solid #C0C0C0; padding-left: 4px; padding-right: 4px; padding-top: 1px; padding-bottom: 1px" height="25"> <img src="images/readmore-arrow.gif"><a href="projects-consultancies.htm" style="text-decoration: none">Projects & Consultancies</a></td> </tr> </table> </div> </td> <!--end right Pannel--> </tr> </table> <!-- Start Footer --> <div style="width:1000"> <script type="text/javascript" language="JavaScript">footer();</script> </div> <!-- end Footer --> <!---Start Google Analytics--> <script type="text/javascript"> var gaJsHost = (("https:" == document.location.protocol) ? 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