This article throws light upon the top three groups for whom social audit is conducted. The groups are: 1. Employees 2. Society 3. Customers.

Social Audit: Group # 1. Employees:

(i) Satisfactory working and living conditions,

(ii) Cooperative endeavour,

(iii) Job satisfaction,


(iv) Participative management,

(v) Opportunities for minorities and backward classes,

(vi) Fair and reasonable remuneration,

(vii) Employment adequacy and promotional prospects, etc.

Social Audit: Group # 2. Society:


(i) Effect on local economy,

(ii) Effect of trade practices,

(iii) Effect on environment,

(iv) Use of local services contribution to education, etc.


(v) Equal distribution of products or services among the various segments of society.

Social Audit: Group # 3. Customers:

(i) Satisfactory services,

(ii) Quality products,

(iii) Safety of products,


(iv) Reasonable price of products or services,

(v) Effects of products on environment and health,

(vi) Effects of profiteering, artificial scarcity, and misleading advertisements, etc.

The other interest groups:


Shareholders, creditors, suppliers, and government, to whom a business organisation owes its responsibility, should not come within the scope of Social Audit, as their interests are already safeguarded adequately within the scheme of Company legislation. These interest groups are a part and parcel in the functional activities of a business.