HISTORICAL BACKGROUND AT GOLBAL LEVEL:

• J.M. Clark, an academician from the early 20th century, was one of the first to discuss the importance of transparency in business dealings. In a 1916 article published in the Journal of Political Economy.

• Professor Theodore Kreps was a pioneer in the field of corporate social responsibility and social auditing. In the early 1930s.

• The earliest systematic attempt to use the term “Social Audit” dates back to 1940.

• In the early 20th century, social audits were conducted by non-profit organizations In the 1950s.

• Howard R. Bowen proposed the term "social audit" in his 1953 book "Social Responsibilities of the Businessman

• In the 1960s and 1970s, social audits gained prominence as a tool for assessing the impact of government policies on society.

In the United Kingdom and Europe, the term "social audit" emerged in the mid1970s.

• Charles Medawar was a British social reformer and activist who is credited with pioneering the concept of social audit in the early 1970s.

• In the 1980s, the concept of social audit expanded beyond the private sector to include the public sector

• The first social audit was carried out in Sweden between 1985 and 1988 by John Fry and Ulla Ressner.

• In the 1990s, social audit practices became more formalized and standardized.

In the late 1990s, many organizations continued to develop and practice social audit.