Integrated Reporting and Sustainability(4)

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Integrated Reporting and Sustainability（4）

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ACCA P1考试：Integrated Reporting and Sustainability

1.4 So cia l Impact Assessment

Social impact assessment—"Social impact assessment includes the processes of analyzing, monitoring and managing the intended and unintended social consequences ... of planned interventions (policies, programs, plans, projects) and any social change processes invoked by those interventions. Its primary purpose is to bring about a more sustainable and equitable biophysical and human environment." —International Association for Impact Assessment "The Social Footprint Method (SFM) is an approach to measurement and reporting that quantifies the social sustainability performance of an organisation." —Center for Sustainable Organisations

Although SIA is often conducted as a compliance process for government approvals many resource developers voluntarily undertake SIA to understand better their Social Footprint (SF) and respond to societal expe cta tions.

Unlike the EF, which measures an entity's use of, and impact on, natural capital, the SF deals with impacts on people and communities, measured through the concept of using "anthro capital" (capital created by people).

Unlike the EF, the SF can be increased; a greater investment can be made in each area of the SF to increase the capital available.*

*Increasing the school leaving age and providing greater skills training (SF investment) helps to ensure that a welleducated workforce is available for economic development (capital increase).

Anthro capital, which underlines the well-being of people, comprises three elements:

Human capital (e.g. personal health, knowledge, skills, experience, human rights, ethical entitlements);

Social capital (e.g. social networks, cohesion, shared interests, mutually held knowledge, democratic activities, goodwill, social intercourse); and

Constructed capital (e.g. physical infrastructures, roads, utilities built by people).

As with CSR, there is a broad spectrum of views on the concept of SF and who holds what responsibilities. At one end, the view is that governments are responsible for society and should thus ensure appropriate levels of anthro capital are available.

However, at some stage along the spectrum, organizational demands on anthro capital may be such that governments will not or cannot sustain the needs of organisations. At that stage, the organisation may become a net benefactor to the anthro capital of society.*

*In most developing nations, the SF of an organisation can be substantial because of lax governmental regulations and involvement.

Also, an organisation's CSR philosophy may include a postconventional, normative approach to its effect on employees, the community and society, regardless of the government's support of anthro capital.