1.8 Summary

The Management Commitment disclosure standard highlights the importance of fostering a culture of inclusivity and respect for Indigenous communities. By establishing a clear statement, providing training, and implementing monitoring and reporting systems, industry can demonstrate their commitment to Indigenous community benefit disclosure under the Pehta Framework. Continuous improvement and public disclosures further strengthen this commitment, ensuring transparent and respectful relationships with Indigenous communities, investors, and interested and affected parties. This accounting practice lays the foundation for adopting the Pehta Framework and contributing to sustainable, mutually beneficial outcomes for all parties.