HISTORICAL BACKGROUND IN INDIA:

• Tata Iron and Steel Company (TISCO) is a large steel manufacturing company based in Jamshedpur, India. The company implemented Social Audit in 1979.

• The Mazdoor Kisan Shakti Sangathan (MKSS) is a grassroots organization in Rajasthan, India, that pioneered the concept of social audits in the mid-1990s.

• The concept of social audit has been recognized in India by the 73rd and 74th Constitutional Amendments of 1992,

• The Supreme Court of India, in its direction on May 8, 2002, established specific lines of accountability.

• Social Accounting and Audit (SAA) was first used in India in 2003 by a social enterprise called Sambhav

The Right to Information Act, 2005 has played a significant role in supporting the Social Audit system in India.

• The social audit process gained momentum with the implementation of the National Rural Employment Guarantee Act (NREGA) in 2005, which was later renamed as the Mahatma Gandhi National Rural Employment Guarantee Act (MGNREGA).

Centre for Social Initiative and Management (CSIM) started promoting the concept of Social Audit in India in 2008.

In 2014, the Government of India launched the National Rural Livelihoods Mission (NRLM), Social audits were made mandatory under the NRLM