The need for gendered and culturally sensitive analyses of the impacts of resource development is being echoed across Canada. Such an imperative is especially significant in rural, remote, and Indigenous communities where individuals, including women, girls, and gender diverse people, bear the embodied burden of the impacts of resource development. While the need for gender sensitive impact assessment (IA) is clear, what is less clear is how to design and conduct assessments that meaningfully include the impacts on sex and gender. This article explores the application of Gender-based Analysis Plus, a policy tool, in approaches to IA. We review the utility of indicator frameworks given Section 22 (s) of Canada's Impact Assessment Act (2019) which states that sex, gender and other identity factors must be taken into account during IA processes. Such a clause is an overdue response to the increasing awareness of the need for improved regulation and the development of social and cultural IA processes that consider axes of difference such as gender, class, ableism, racialization, and their intersections. This paper reviews key literature on gender-based analysis and IA, and argues that gender-based indicator frameworks, as currently imagined in the IA processes, remain in tension with calls for community-specific and culturally appropriate methods.

对资源开发影响的性别和文化敏感分析的需求正在加拿大各地得到呼应。这种必要性在农村、偏远和土著社区尤为重要，在这些社区中，包括妇女、女孩和性别多样化的人在内的个人承担着资源开发影响的具体负担。虽然对性别敏感的影响评估 (IA) 的需求是明确的，但不太清楚的是如何设计和实施有意义的评估，包括对性别和性别的影响。本文探讨了基于性别的分析 Plus（一种政策工具）在 IA 方法中的应用。我们根据加拿大影响评估法第 22 (s) 条审查指标框架的效用(2019) 指出在 IA 过程中必须考虑性别、性别和其他身份因素。此类条款是对日益增强的监管需求以及考虑性别、阶级、能力主义、种族化及其交叉等差异轴心的社会和文化 IA 流程发展的日益意识到的一种迟到的回应。本文回顾了关于基于性别的分析和 IA 的关键文献，并认为目前在 IA 过程中想象的基于性别的指标框架仍然与社区特定和文化适当方法的呼吁保持紧张关系。