AR 25. It may take time to understand negative impacts and how the undertaking may be involved with them through its value chain, as well as to identify appropriate responses and put them into practice. Therefore, the undertaking shall consider:
(a) its general and specific approaches to addressing material negative impacts;
(b) its social investment or other development programmes aimed at contributing to additional material positive impacts;
(c) how far it has progressed in its efforts during the reporting period; and
(d) its aims for continued improvement.
AR 26. Appropriate action can vary according to whether the undertaking causes or contributes to a material impact, or whether the material impact is directly linked to its own operations, products or services through a business relationship.
AR 27. Given that material negative impacts affecting communities that have occurred during the reporting period may also be linked to entities or operations outside its direct control, the u
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