Elementi di diritto contabile. Disciplina civilistica e pincipi contabili internazionali, 4.a ediz.

We examine key commonalities and differences between social impact assessment (SIA) and human rights impact assessment (HRIA) conducted for private sector projects to consider what these two fields might learn from each other. As HRIA is an emerging practice, current approaches are diverse and there is a lack of a robust understanding about how HRIA and SIA relate to each other. We suggest that the two fields have much in common in terms of: their objective to identify and address adverse impacts; their focus on process as well as outcomes; and their consideration of how to ensure the meaningful inclusion of vulnerable individuals and groups. However, there is also significant divergence in terms of: the standards applied; the relevance of project benefits; and the recognition of stakeholders as rights-holders and duty-bearers. We suggest that the further exploration of these areas of difference has the potential to create valuable cross learning between SIA and HRIA, as well as the potential to open up spaces for joint initiatives where the two fields might address current shortcomings together

Just Relations and Company–Community Conflict in Mining

mining, minerals, community, conflict, grievance, justice, stakeholder, organization, CSR,

Adapting social impact assessment to address a project's human rights impacts and risks

We address the weaknesses inherent in the social risk assessments undertaken for business, especially hi the extractive industries. In contrast to the conventional approach that considers consequence to the company rather than to impacted communities, conformance with the United Nations Guiding Principles on Business and Human Rights requires that consequence to affected communities has precedence. In order for social risks to be properly assessed, we consider that: companies need to know and understand the human rights impacts of their activities; contemporary approaches to project impact and risk assessment need to be adapted to consider human rights; and environmental impact assessment (EIA) and social impact assessment (SIA) methods need to be adapted to give greater attention to impacts on human rights. Using an example from the mining, oil and gas sector, we provide a method that differentiates social risks from business risks, and we position impact assessment as an instrument that actively facilitates the improved identification, analysis and management of social risks. Practical adaptations to SIA activities and risk assessment processes are provided. Taking human rights impacts into account and using the dimensions of gravity, extent, vulnerability and remediability, we nominate criteria to assess the significance of negative social impacts