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A social audit maps the gap between what your company says about labor practices and what actually happens on the ground: in your facilities, in your supply chain, and in the communities you affect.

A social audit is a systematic evaluation of how an organization treats the people it affects: employees, supply chain workers, local communities, and end consumers. It examines working conditions, labor rights, health and safety, wages, discrimination, and freedom of association.
The audit covers two perimeters. Internal: your own workforce (ESRS S1). External: workers in your value chain (ESRS S2), affected communities (ESRS S3), and consumers (ESRS S4). The depth depends on your sector and the nature of your supply chain. A company with manufacturing operations in multiple countries faces different social risks than a services firm with mostly office-based staff.
The methodology draws on established frameworks: the UN Guiding Principles on Business and Human Rights, the ILO core conventions, the OECD Guidelines for Multinational Enterprises, and the SA8000 standard. Under the CS3D directive, companies must demonstrate that they have identified and addressed human rights risks. A social audit is the evidence base for that demonstration.
The CS3D directive makes it mandatory. Companies meeting EU size thresholds must conduct human rights due diligence across their value chain. This means identifying salient risks, taking action to prevent or mitigate them, tracking outcomes, and reporting publicly. A social audit is the operational tool for the identification and assessment phase.
CSRD reporting requires social data. ESRS S1 through S4 demand disclosure on workforce conditions, value chain labor practices, community impacts, and consumer protection. You cannot disclose what you have not assessed. The audit provides the data foundation.
Reputational risk is real. Media investigations into labor conditions in supply chains have damaged brands across sectors: fashion, electronics, food, construction. Companies that have not audited their social risks are exposed to discoveries they should have made themselves.
Operational quality improves. Companies that audit working conditions and act on findings see lower turnover, fewer workplace accidents, and higher productivity. The audit identifies problems. Fixing them creates value.
We design the audit around your risk profile and regulatory obligations.
Phase 1: Risk mapping. We identify salient human rights risks based on your sector, geography, and supply chain structure. High-risk areas get prioritized: sectors with known labor issues (garments, agriculture, mining, electronics), geographies with weak enforcement, and supply chain tiers with low visibility.
Phase 2: Data collection. We gather data through document review (policies, contracts, payroll records), management interviews, worker interviews (confidential), site visits where applicable, and supplier questionnaires. For supply chain audits, we work with local auditors who speak the language and understand the context.
Phase 3: Assessment and scoring. We evaluate findings against international standards (ILO, UNGP, SA8000) and regulatory requirements (CSRD, CS3D). Each risk area gets a severity and likelihood score. We identify systemic issues versus isolated incidents.
Phase 4: Action plan and remediation. We produce a prioritized action plan: immediate corrective actions for severe issues, medium-term improvements for systemic gaps, and long-term capacity building. The plan includes grievance mechanism recommendations and monitoring protocols.

Companies subject to CS3D due diligence obligations. The directive applies to large companies and will cascade requirements to their suppliers. If you are in scope, you need a social audit to comply.
Organizations reporting under CSRD where social topics are material. ESRS S1 through S4 require disclosure. The audit provides the underlying data.
Companies with complex supply chains in high-risk geographies. If you source from regions with known labor rights challenges, the audit identifies where your exposure is.
Businesses facing client or investor scrutiny on social performance. Large clients and institutional investors increasingly require social due diligence evidence from their partners and portfolio companies.
We combine regulatory expertise (CSRD, CS3D, UNGP) with practical audit methodology. Our auditors have conducted social assessments across manufacturing, agriculture, logistics, and services in Europe and beyond.
We do not produce audit reports that sit on shelves. Every finding comes with a remediation recommendation. Every recommendation has a priority level, a responsible owner, and a timeline.
Typical engagement: 4 to 8 weeks. Deliverables include the risk mapping, audit findings, severity assessment, action plan, and CSRD-ready ESRS S inputs.

