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Auditing the Social Pillar: Supply Chain, DEI & Human Rights Assurance
March 15, 2026by Dr Dawkins Brown
The ‘S’ in ESG — the Social dimension — is frequently described as the least defined, the hardest to measure, and the most difficult to audit. This characterisation is partly true and entirely consequential. Because social performance is harder to quantify than carbon emissions or board gender ratios, it is often either excluded from audit...
