ABSTRACT
This chapter focuses on social accountability as one of the essential arenas where new methodologies and techniques need to be developed. It offers the Body Shop experience in social auditing as one possible model for advancing transparency of corporate social performance. The Body Shop approach to socially and ecologically responsible business is driven by three simple and straightforward concepts. They are compliance; accountability and transparency; and active engagement and dialogue. In considering the philosophical basis for ecological and social ethics, three broad traditions may be identified which illustrate the diverse starting points influencing different constituents partaking in the debate about sustainable development: liberal individualism, communitarianism and ecocentrism. Social and economic justice is needed if sustainable development in any of the dimensions is to be achieved. The chapter describes each of the key components of the social audit cycle briefly; more guidance and case studies can be found in The Stakeholder Corporation.
