Environmental and social audit is defined as an instrument to determine the nature and extent of all environmental and social areas of concern at an existing project or activities. The audit identifies and justifies appropriate measures and actions to mitigate the areas of concern, estimates the cost of the measures and actions, and recommends a schedule for implementing them.

References

World Bank. 2018. "Acronyms, abbreviations and glossary," Environmental and Social Framework Resources Washington D.C.: World Bank.