THE WORLD BANK - ENVIRONMENTAL AND SOCIAL COMMITMENT PLAN (ESCP) KOREA INSTITUTE OF PUBLIC FINANCE Public Expenditure Management Network in Asia – Phase 2 (P175749) Draft Final ENVIRONMENTAL AND SOCIAL COMMITMENT PLAN (ESCP) June 2021 1|Page THE WORLD BANK - ENVIRONMENTAL AND SOCIAL COMMITMENT PLAN (ESCP) ENVIRONMENTAL AND SOCIAL COMMITMENT PLAN 1. Korea Institute of Public Finance (hereinafter KIPF) will implement the Public Expenditure Management Network in Asia – Phase 2 (the Project). The International Bank for Reconstruction and Development/International Development Association (hereinafter the Bank) has agreed to provide financing for the Project. 2. KIPF will implement material measures and actions so that the Project is implemented in accordance with the Environmental and Social Standards (ESSs). This Environmental and Social Commitment Plan (ESCP) sets out material measures and actions, any specific documents or plans, as well as the timing for each of these. 3. KIPF will also comply with the provisions of any other E&S documents required under the ESF and referred to in this ESCP, and the timelines specified in those E&S documents. 4. KIPF is responsible for compliance with all requirements of the ESCP. 5. Implementation of the material measures and actions set out in this ESCP will be monitored and reported to the Bank by KIPF as required by the ESCP and the conditions of the legal agreement, and the Bank will monitor and assess progress and completion of the material measures and actions throughout implementation of the Project. 6. As agreed by the Bank and KIPF, this ESCP may be revised from time to time during Project implementation, to reflect adaptive management of Project changes and unforeseen circumstances or in response to assessment of Project performance conducted under the ESCP itself. In such circumstances, KIPF will agree to the changes with the Bank and will update the ESCP to reflect such changes. Agreement on changes to the ESCP will be documented through the exchange of letters signed between the Bank and KIPF. KIPF will promptly disclose the updated ESCP. 7. Where Project changes, unforeseen circumstances, or Project performance result in changes to the risks and impacts during Project implementation, KIPF shall provide additional funds, if needed, to implement actions and measures to address such risks and impacts. 2|Page THE WORLD BANK - ENVIRONMENTAL AND SOCIAL COMMITMENT PLAN (ESCP) MATERIAL MEASURES AND ACTIONS TIMEFRAME RESPONSIBLE ENTITY/AUTHORITY MONITORING AND REPORTING A REGULAR REPORTING: Six-monthly KIPF Prepare and submit to the Bank regular monitoring reports on the environmental, social, health and safety (ESHS) performance of the Project, including but not limited to, stakeholder engagement activities and grievances log. B INCIDENTS AND ACCIDENTS: The Bank will be notified within 48 hours KIPF With its nature, the Project will focus on capacity building activities and advisory after learning of the incident or accident. services, and it is unlikely that the incidents and accidents will occur that will A report would be provided within a have or likely to have a significant adverse effect on the environment, local timeframe acceptable to the Bank, as communities and the workers. If occurred, KIPF will promptly notify the Bank of requested. any incident or accident related to the Project such as workers contracting COVID-19 or labor related incidents. KIPF will provide sufficient detail regarding the incident or accident, indicating immediate measures taken or that are planned to be taken to address it, and any information provided by other parties, as appropriate. Subsequently, as per the Bank’s request, prepare a report on the incident or accident and propose any measures to prevent its recurrence. ESS 1: ASSESSMENT AND MANAGEMENT OF ENVIRONMENTAL AND SOCIAL RISKS AND IMPACTS 1.1 ORGANIZATIONAL STRUCTURE: A focal point to support management of KIPF KIPF shall establish and maintain a dedicated working unit with qualified staff ESHS risks and impacts will be assigned and resources to support management of ESHS risks and impacts of the Project. no later than 30 days after project A staff will serve as the focal point for monitoring environmental and social effectiveness and maintained throughout standard compliance, accidents and incidents with the assistance from the Project implementation. Project team. ESS 2: LABOR AND WORKING CONDITIONS 2.1 LABOR MANAGEMENT: Throughout Project implementation. KIPF KIPF shall adhere to existing labor contract management for civil servants and ensure the labor management procedure for KIPF staff and contract consultants under the project comply with Korean national laws and regulations in relation to labor and working conditions, and requirements of ESS2. 3|Page THE WORLD BANK - ENVIRONMENTAL AND SOCIAL COMMITMENT PLAN (ESCP) MATERIAL MEASURES AND ACTIONS TIMEFRAME RESPONSIBLE ENTITY/AUTHORITY 2.2 GRIEVANCE MECHANISM FOR PROJECT WORKERS Throughout Project implementation. KIPF Ensure the availability, accessibility and functioning of existing grievance/feedback arrangements for all KIPF staff and contract consultants who are involved in the Project. MATERIAL MEASURES AND ACTIONS TIMEFRAME RESPONSIBLE ENTITY/AUTHORITY 2.3 OCCUPATIONAL HEALTH AND SAFETY (OHS) MEASURES: Throughout Project Implementation KIPF Adhere to the existing relevant national infection prevention and control procedures to prevent COVID-19 exposure in the countries where activities are held for all KIPF staff, consultants, and participants of learning activities who are involved in the project. ESS 3: RESOURCE EFFICIENCY AND POLLUTION PREVENTION AND MANAGEMENT Not Relevant ESS 4: COMMUNITY HEALTH AND SAFETY Not relevant ESS 5: LAND ACQUISITION, RESTRICTIONS ON LAND USE AND INVOLUNTARY RESETTLEMENT Not relevant ESS 6: BIODIVERSITY CONSERVATION AND SUSTAINABLE MANAGEMENT OF LIVING NATURAL RESOURCES Not relevant ESS 7: INDIGENOUS PEOPLES/SUB-SAHARAN AFRICAN HISTORICALLY UNDERSERVED TRADITIONAL LOCAL COMMUNITIES Not relevant ESS 8: CULTURAL HERITAGE Not relevant ESS 9: FINANCIAL INTERMEDIARIES Not relevant ESS 10: STAKEHOLDER ENGAGEMENT AND INFORMATION DISCLOSURE 4|Page THE WORLD BANK - ENVIRONMENTAL AND SOCIAL COMMITMENT PLAN (ESCP) MATERIAL MEASURES AND ACTIONS TIMEFRAME RESPONSIBLE ENTITY/AUTHORITY 10.1 STAKEHOLDER ENGAGEMENT: Throughout project implementation KIPF Disclose the ESCP as early as possible before project implementation and publicly disclose information about the project activities, engage relevant key stakeholders such as experts and professional associations in the FM and accounting fields as part of project activities through regular meetings and CoPs etc, and mechanism to receive and address feedback and grievances throughout the project implementation. 10.2 GRIEVANCE MECHANISM: A GRM will be set up no later than 30 KIPF Accessible grievance arrangements shall be made publicly available to receive days after project effectiveness and and facilitate resolution of concerns and grievances in relation to the Project, maintained throughout Project consistent with ESS10, in a manner acceptable to the Bank. implementation 5|Page