"Different projects undertaken by Social Enterprises may involve varied social issues and challenges. In such circumstances, the Social Auditor is required to exercise technical judgment in determining the issues that sh

A social audit helps to narrow gaps between the goal and reality, by understanding, measuring the impact, verifying and reporting on social projects. Different projects may have a very different list of social issues. The Social Auditor is to exercise his own technical judgement to determine which issues should be subject to inquiry. The minimum issues which must be addressed by the Social Auditor are enumerated as under: Will the project significantly impact the economic, environment and social condition of the local community? Will there be a significant change in the general access that the communities have to natural resources, such as drinking water and energy? Does the local community have effective governance mechanisms to deal with the long-term effects of the project? Are there groups (indigenous groups, women, ethnic minorities, LGBTQIA+ and so on) who will be differentially impacted by the project? Will the project increase or decrease the demand for services, such as education or health? Will the project produce any population or demographic movement, such as the change in size of the communities affected by the project? Above questions can help the auditor and the Enterprise to determine the extent of the impact, as well as any unmanageable social obstacles ahead of the project. This allows for the anticipation of any adverse significant social effects of the infrastructure and for avoiding, minimizing, or offsetting them.