the performance of the organization against its defined social objectives and ethical values. The origins of these methods in the West are described, followed by an outline of the steps involved in a social audit. Three case studies are given of social accounting procedures being introduced
into developing country small enterprise development organizations. Finally, social accounting is distinguished from evaluation in that the latter is usually concerned with fulfilling the objectives of an external agency, rather than all the organization's stakeholders.
- Development impact bonds: learning from the Asháninka cocoa and coffee case in Peru
- Trade-off between outreach and sustainability of microfinance institutions: evidence from sub-Saharan Africa
- Value chain development for rural poverty reduction: A reality check and a warning
- Impact assessment of commodity standards: towards inclusive value chains
- What is cocoa sustainability? Mapping stakeholders’ socio-economic, environmental, and commercial constellations of priorities