Construction of CSR Case under GPM Sustainability Methodology Advance 2: Impact Analysis applying The GPM P5TM Standard Content of the document Introduction About the task, what it consists of, its practical importance, the objectives, brief description of the methodology and the theoretical framework. Phase I: Impact Analysis applying the P5TM Standard Triple Base Line 1.1 Development of the baseline according to GPM methodology. John Elkington, introduced a new measurement standard from the triple baseline in the mid-1990s. In this way, the valuation of a company goes beyond the metrics of profit and present value to incorporate social and environmental metrics. Looking ahead, it should become an aspect to consider in the analysis of the value of a company in the stock market, given that it provides a long-term valuation factor. The challenge is to properly define the unit of measurement of social and environmental variables, and how to assign them an appropriate value, which are not easy tasks. The reality is that there is no single method to calculate the TBL (Triple Baseline) but it will depend on the context of the project and its objectives, and the definition of its units of measurement. It also poses a challenge when it comes to collecting necessary and recurring information to achieve these metrics. Therefore, the initial participation of the stakeholders is important to define the units of measurement that are considered most representative for the company and for each project, at the social and environmental levels, in order to construct a representative TBL. To develop this item, it is necessary to study the P5 Standard, and then define qualitative or quantitative sustainability indicators, according to the elements defined in each of the social, environmental and economic subcategories and categories. They should define those that are pertinent to your project. See the next figure. Example 1: Elements for the Triple Baseline of the project to improve a national park. Financial Average cost / square meter of land purchased vrs square meter cost of the market Square meters acquired / total square meters of the project (project progress) % Loan backed by funds contributed by members of the organization or Social Capital Annual growth rate of the organization's income Annual Operating Cost Growth Rate Net profit Social Growth of protected water supply sources for the region's community. Result per survey of incentive plan by landowners who have sold to the Park. Additional income for the community by tourism that visits the National Park Feeling of community participation in the project (survey) Growth in environmental education in the community (survey) Environmental Protected square meters / square meters of the project Variation in annual river flow as a result of the park (Unit of measure of the flow) / Recharge of aquifers Measurement of contributions to Carbon Neutrality project Improvements in the environment by greater protection of water resources (flora and fauna of the area) Level of air pollution in the region Decrease in dry and grazing areas How to perform a P5 Impact analysis? According to Standard P5 (2014), there are several ways for performing a P5 impact analysis. The development of a risk register, using each element as a category, is the simplest. The most effective way is to use a scoring system. When using a scoring system, each deliverable and project process scores on each P5 element based on a positive / neutral / negative scale, ranging from neutral (0), high (+ 3) , Medium (+ or -2), and low (-3). The lowest value is equal to the lowest impact (-3 for example, is the best possible score). Impact analysis P5 provides key information on where problem areas are from the perspective of sustainability.