Pehta Framework
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  • PEHTA FRAMEWORK
  • INTRODUCTION
  • PEHTA DISCLOSURE TOPICS
    • 1. Management Commitment
    • 2. Indigenous Community Testimonials
    • 3. Indigenous Community Employment - Direct
    • 4. Indigenous Community Employment - Indirect
    • 5. Indigenous Community Corporate Contributions
      • 5.1 Objective
      • 5.2 Scope
      • 5.3 Benefits
      • 5.4 Accounting Practices & Supporting Technical Protocols
        • 5.4.1 Contribution Categorization
        • 5.4.2 Financial Contributions Accounting
          • 5.4.2.1 Direct Financial Contributions (Cash)
          • 5.4.2.2 Indirect Financial Contributions (Cash)
        • 5.4.3 Non-Financial Contributions Accounting
        • 5.4.4 Reporting and Transparency
        • 5.4.5 Auditing and Compliance
        • 5.4.6 Technical Protocols for Data Collection and Analysis
        • 5.4.7 Continuous Improvement and Feedback
        • 5.4.8 Example of Contributions
      • 5.5 Generalized Data Standards for Assurance Purposes
      • 5.6 Reports and the Publication of Disclosure Standards
      • 5.7 Summary
    • 6. Indigenous Community Project Benefits
    • 7. Indigenous Community Procurement - Direct
    • 8. Indigenous Community Procurement - Indirect
  • GLOSSARY
  • APPENDICES
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  1. PEHTA DISCLOSURE TOPICS
  2. 5. Indigenous Community Corporate Contributions
  3. 5.4 Accounting Practices & Supporting Technical Protocols

5.4.2 Financial Contributions Accounting

5.4.2.1 Direct Financial Contributions (Cash)5.4.2.2 Indirect Financial Contributions (Cash)
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