ICAI has published 16 Social Audit Standards (SAS)
These standards aim to provide the social auditors with the necessary guidance in relation to independent impact assessment engagement of Social Enterprises and the audit steps and procedures that should be applied while conducting the social impact assessment. The standards set out the minimum requirements to be followed while conducting the social assessment. For example, SAS 100 is about “eradicating hunger, poverty, malnutrition and inequality’’. SAS 500 is based on “Ensuring environmental sustainability, addressing climate change including mitigation and adaptation, forest and wildlife conservation” Read more