The last question addresses the 'impact' issues in value / principle 4 (Social Purpose and Impact Auditing) as well as the creation of enhanced value from implementing value / principle 5 effectively (Social Democratic Control). A good social auditing process is inclusive. It is designed to allow primary and secondary stakeholders to comment on the value created during production and consumption activities as well as the way they use products and services. Social auditing enhances democratic accountability, particularly where a report is published and discussed in meetings of primary stakeholders. The dialogue created by the report can be used to update planning documents / systems.