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. Also, this exam must be cleared mandatorily to practice as a social auditor.

The Present Publication is the December 2022 workbook version, published exclusively by Taxmann for NISM Certification Examination XXIII [Social Auditors]. The noteworthy features of this book are as follows:

• [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