The organisation looks at its social considerations in three groups: inside the organisation (how its own people are treated, their conditions, rights and fair dealing); the parties it deals with directly (fair treatment of customers, and the conduct of suppliers and other third parties); and the wider community and society (local and distant communities, and the collective conditions and outcomes that the organisation affects and is affected by, which environmental harm such as climate change, scarce water or food and pollution can magnify for a whole community or region). Existing standards cover much of the first group; the third needs fresh thinking and close work between organisations and people, new KPIs and a shift of governance mindset and culture. The organisation may sometimes identify particular people or groups it affects, but more often it should think about its effect on the community or society as a whole, understanding how communities function and connect, their culture, hopes, needs, values and interests, and finding through its materiality work the levers that produce broad and lasting improvement or prevent harm; social impacts are often intertwined with environmental ones, so new approaches, diverse thinking and problem-solving are needed to calibrate them and weigh intervention options, with models of social value and cost-benefit analysis of social outcomes as a basis and clear communication throughout. Social outcomes rarely fall neatly into accounting periods and can take long to crystallise, but where a social impact is material enough to report the organisation gives information and progress updates, including on investigations where that aids transparency. Its social framework identifies, evaluates and categorises social risks and opportunities, learns interested parties' needs and concerns, settles where social materiality lies and records evidence, reasoning and results; evaluates impacts with approaches and action plans that are accurate, trustworthy and evidence-based, using tools for evaluating risk and opportunity and for assessing social effects where needed to establish materiality, significance and magnitude, choosing the material areas or critical success factors to prioritise, and running evidence and data systems with their assumptions, methods and metrics; sets targets, metrics and critical success factors over near, middle and long horizons, measures and monitors with suitable tools, and records achievements, barriers and case studies; and reports and communicates outcomes as claims that can be assessed, verified or validated by interpretable, measurable and repeatable means, with access to reports, evidence, methods and reasoning, and with errors, omissions and misstatements corrected as soon as practicable and communicated promptly and appropriately. The IWA's tables of example social actions illustrate measures for each group.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.