This book is a joint publication by NISM & ICAI on various aspects of Social Stock Exchange and Social Auditing. It covers a wide range of topics related to the following:
- Social Sector Organisations
- Enterprises and Interventions
- Social Audit
- Social Audit Techniques
- Social Audit Standards
- Social Impact Assessment and Reporting
It will be beneficial to all those who want to have a better understanding of Social Auditing.The Present Publication is the December 2022 workbook version, published exclusively by Taxmann for NISM Certification Examination XXIII [Social Auditors], with the following noteworthy features:
- [Know the Basics] of social auditing, code of conduct of social auditors
- [Understand] the general concepts related to the following:
o Social Stock Exchange
o Social Audit
o Social Impact Assessment
- [Case Studies on Social Impact Assessment] which include the following:
o Case Study on Draft Social Audit Standard (SAS) 500
o Case Study on Draft Social Audit Standard (SAS) 200
o Case Study on Draft Social Audit Standard (SAS) 400
o Case Study on Draft Social Audit Standard (SAS) 1300
o Case study on Affordable Housing on Draft Social Audit Standard (SAS) 1100
- [Know the Social Impact Reporting] disclosures and regulations
The detailed contents of the book are as follows:
- Introduction to Social Sector and Indian Financial Markets
o Social Sector in India
o Indian Financial Markets
- Introduction to Trading, Clearing, Settlement and Risk Management on Stock Exchanges
- Social Stock Exchanges – Introduction, Funding Structures and Instruments
- Registration and Listing on Social Stock Exchanges
- Social Audit and Social Auditors
- Social Audit Standard Framework
- Social Impact Assessment
- Social Impact Assessment – Case Studies
- Disclosure Norms, Reporting Requirements by Social Auditors and Penalties
- Taxation
- Key Regulations
