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:
• Social Stock Exchange
• Social Audit
• Social Impact Assessment
• [Case Studies on Social Impact Assessment] which include the following:
• Case Study on Draft Social Audit Standard (SAS) 500
• Case Study on Draft Social Audit Standard (SAS) 200
• Case Study on Draft Social Audit Standard (SAS) 400
• Case Study on Draft Social Audit Standard (SAS) 1300
• 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
• Social Sector in India
• 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