This month’s ESG & Sustainability article turns to the “S” in ESG — the people and communities affected by business decisions. Using Tata Chemicals Magadi as a practical Kenyan example, the article looks at how environmental and governance issues can ultimately affect social value, and why that value must be measured, kept current and made visible. It also looks ahead to the Dangote East Africa Petroleum Refinery in Lamu as the next social-impact story to watch.