Context:
The inaugural meeting of the Social Audit Advisory Body (SAAB) occurred at the Dr. Ambedkar International Centre in New Delhi. SAAB, established as a pioneering advisory body, holds the objective of providing guidance to the Ministry of Social Justice & Empowerment. The primary focus is on the systematic institutionalization of social audits across the diverse schemes operated by the Ministry.
Relevance:
GS II: Polity and Governance
Dimensions of the Article:
- Social Audits: Overview and Types
- Challenges and Solutions in Social Audits in India
Social Audits: Overview and Types
What is a Social Audit?
- A social audit involves a methodical and independent evaluation of an organization’s or program’s social impact and ethical performance.
- It scrutinizes the alignment of actions and policies with stated values and goals, particularly concerning their effects on communities, employees, and the environment.
- Coined by Howard Bowen in 1953, it delves into the social responsibilities of businesses.
Key Features:
- Fact finding rather than fault finding.
- Facilitating dialogue among diverse stakeholders.
- Ensuring timely grievance redressal.
- Strengthening democratic processes and institutions.
- Mobilizing public pressure for improved program implementation.
Types:
- Organisational: Evaluates a company’s overall social responsibility efforts.
- Program-Specific: Focuses on the impact and effectiveness of a particular program.
- Financial: Reviews social and environmental implications of financial decisions.
- Stakeholder-Driven: Involves various stakeholders in the auditing process.
Framework Associated with Social Audit in India:
- MGNREGA 2005: Mandates social audits for monitoring work execution, emphasizing community-driven verification.
- Meghalaya Community Participation and Public Services Social Audit Act, 2017: First state-level legislation in India, making social audits mandatory.
- BOCW Act Implementation Framework: Issued by the Ministry of Labour & Employment for conducting social audits under the Building and Other Construction Workers Act, 2013.
- Right to Information Act, 2005: Enhances transparency, crucial for effective social audits by providing access to relevant documents.
- National Resource Cell for Social Audit (NRCSA): Established by the Department of Social Justice and Empowerment, ensuring social audits through dedicated units at the state level.
Challenges and Solutions in Social Audits in India
Challenges:
- Lack of Standardised Procedures:
- Absence of standardized procedures leads to variations in methodologies and reporting, hindering result comparison.
- Limited Awareness:
- Stakeholders, including local communities, often lack awareness and understanding of social audit processes, impacting effective implementation.
- Incomplete Participation:
- Limited involvement of marginalized groups in the audit process results in incomplete or biased assessments.
- Political Interference:
- Political interference can compromise the independence and objectivity of social audits, influenced by local authorities or figures.
- Resource Constraints:
- Insufficient financial and human resources in many local bodies limit their ability to conduct comprehensive social audits.
- Struggling Audit Units:
- Social audit units, designed to detect malpractice, suffer from a lack of funds and trained professionals.
Way Forward:
Blockchain Technology:
- Explore blockchain technology to enhance transparency and integrity, providing a secure platform for storing tamper-proof audit information.
Simplify Processes:
- Simplify audit processes and present information in local languages and formats for broader accessibility.
Diverse Participation:
- Ensure diverse participation from marginalized groups, women, and youth through targeted incentives and outreach.
Uniform Guidelines:
- Develop clear and uniform guidelines for conducting social audits across various programs and states.
Legal Safeguards:
- Enact strong legal safeguards to protect individuals reporting irregularities, ensuring a safe reporting environment.
-Source: The Hindu
