Curriculum-Social Impact Assessors
CHAPTER 1: INTRODUCTION TO SOCIAL SECTOR AND INDIAN FINANCIAL MARKETS
Section – I Social Sector in India
- Overview of Social Sector in India
- Sustainable Development Goals (SDGs)
- Concept of Social Enterprises (SE)
- Taxonomy related to Social Enterprises
- Social Intervention
- International standards applicable for social development
- Challenges of comparability faced by social sector organisations
- Social Sector Landscape in India
- Social Sector Inequities
Section – II Indian Financial Markets
- Indian Financial Markets
- Type of Securities
CHAPTER 2: INTRODUCTION TO TRADING, CLEARING, SETTLEMENT AND RISK MANAGEMENT ON STOCK EXCHANGES
- Trading Mechanism
- Clearing, Settlement and Risk management
CHAPTER 3: SOCIAL STOCK EXCHANGE: INTRODUCTION, FUNDING STRUCTURES AND INSTRUMENTS
- Concept of Social Stock Exchange
- Stakeholders of Social Stock Exchange
- Funding Structures
CHAPTER 4: REGISTRATION AND LISTING ON SOCIAL STOCK EXCHANGES
- Registration process on Social Stock Exchanges
- Rights, Obligations and Disclosures Document
- Key Listing Guidelines
CHAPTER 5: SOCIAL IMPACT ASSESSMENT AND SOCIAL IMPACT ASSESSORS
- Evolution of Social Impact Assessment
- Principles of Impact Assessment
- Social Impact Assessors
- Social Impact Assessment (Audit) Standards
- List of Social Impact Assessment (Audit) Standards (SAS)
- Social Impact Assessment Standard (SAS) Framework
- Social Impact Assessment Process
- Impact Assessment Evidence
- Social Impact Assessment Engagement
- Social Impact Assessment Quality Control for Social Impact Assessor/ Audit firm
- Field level research agency and/or subject matter experts
- Challenges related to Social Impact Assessment
- Use of Technology in Social Impact Assessment
- Social Impact Assessment Report
- Impact Assessment Conclusions
CHAPTER 6: SOCIAL IMPACT ASSESSMENT FRAMEWORKS, TECHNIQUES AND STANDARDS
- Introduction to Social Impact Assessment Frameworks
- The flow of Project/ Program design under Logic Model
- Other Guidelines and Tools for Impact Assessment
CHAPTER 7: SOCIAL IMPACT ASSESSMENT
- Social Impact Assessment
- Different organisational models for structuring evaluation
- Impact Reporting
- Issues or Challenges in conducting SIA
CHAPTER 8: SOCIAL IMPACT ASSESSMENT (CASE STUDIES)
- Case Study on Draft Social impact assessment Standard (SAS) 500: Ensuring environmental sustainability, addressing climate change including mitigation and adaptation, forest and wildlife conservation
- Case Study on Draft Social impact assessment Standard (SAS) 200: Promoting health care including mental healthcare, sanitation and making available safe drinking water
- Case Study on Draft Social impact assessment Standard (SAS) 400: Promoting gender equality, empowerment of women and LGBTQIA+ communities
- Case Study on Draft Social Impact Assessment Standard (SAS) 1300: Promotion of Financial Inclusion
- Case study on Affordable Housing on Draft Social Impact Assessment Standard (SAS) 1100: Slum area development, affordable housing and other interventions to build sustainable and resilient cities
CHAPTER 9: DISCLOSURE NORMS, REPORTING REQUIREMENTS BY SOCIAL IMPACT ASSESSOR AND PENALTIES
- Disclosures as per SEBI ICDR Regulations
- Disclosures norms under SEBI LODR Regulations
- Penalties as per the SEBI Act, 1992
- Different books to be maintained as per SC(R)R, 1957
CHAPTER 10: TAXATION
- Introduction
- Securities Transaction Tax
- Deduction under section 80G of Income Tax Act
- Exemptions for Social Enterprises
CHAPTER 11: KEY REGULATIONS
- Securities Contracts Regulation Act (SCRA 1956)
- SEBI Act 1992
- Depositories Act, 1996
- SEBI (Stock Broker) Regulation, 1992
- SEBI (Prohibition of Insider Trading) Regulations, 2015
- Prevention of Money-Laundering Act, 2002
- SEBI Prevention of Fraudulent and Unfair Trade Practices Regulations, 2003