This series consists of 2 sub-series:

• Social accounting and audit evaluation and training, 1977-2001
• Articles, reports and publications relating to social accounting and audit, 1987-2008

Social Accounting and Audit (SAA) provides a means of recording and assessing the social value generated by an organisation.

This series consists of 8 sub-series:

• Industrial Common Ownership initiatives (ICOM and ICOF) and Scottish Co-operative Development Committee (SCDC) operational papers, 1975-1988
• Commonwealth Association for Local Action and Economic Development (COMMACT) papers, 1988-2005
• Industrial co-operatives related articles, reports and publications, 1973-1997
• Community and social enterprise related articles, reports and publications, 1982-2010
• Legal Structures Working Party meetings, correspondence and presentations, 1990-1999
• Social capital related articles, reports and publications, 2000-2002
• Training and guidance packs and presentations relating to social enterprise, 1989-2004
• Newspaper cuttings, 1974-1997

Social Enterprise (SE) describes an organisation that trades for a social purpose, with profits being reinvested for social good.