Social auditors: Illegitimate offspring of the audit family

This paper explores recent developments in social auditing in Australia and considers what the future might hold for this emerging area of practice. The authors reflect on their own social audit experience with two organisations that are using social auditing to improve their corporate social responsibility performance. They consider inherent tensions of working with a hybrid approach to social auditing that combines a subjective narrative evidence base with the need for objective verifiable data. The aim of the article is to open up discussion about the legitimate place of social science thinking and research in the sustainability and social assurance process to ensure that social auditing continues to provide value to both corporate management and internal and external stakeholders. The authors encourage other social auditors to share their experiences.