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