Attributing significance is the act of ascribing importance, quality, or value to an impact caused by a project or initiative. Understanding and assigning this value to a potential, currently unexperienced change is part of the impact prediction process. Challenges and opportunities abound, and to achieve robust results, Social Impact Assessment (SIA) practitioners need to use theoretical and practical experience in impact prediction (pre occurrence) and management (dealing with reality) as well as contextual knowledge and insight.Impact significance categorisation is an important step that occurs twice in the overall SIA process. After characterising the socio-economic conditions and people's activities on-site, near site, and in the wider project area of influence, and identifying the likely social impacts, the attribution of significance to impacts is undertaken for the first time. Management measures are identified and then the same impacts are analysed again with a new attribution of significance taking into account the application of these measures. Mitigation and enhancement measures, and monitoring with adaptive management, are expected to positively affect the level of significance of the social impacts by making the negative aspects less significant.Attributing significance both with and without management measures are essential activities for the utility of an SIA. However, many SIAs only focus on presenting baseline data.Other SIAs identify impacts as positive or negative, but provide little commentary, analysis, or justification of each impact's significance. Undeniably, the key findings of an SIA need to be not just what the impacts are, but how important they are. Even though the process of attributing significance is required twice during an SIA, and is critical to the impact assessment system, there is little research or practitioner reflection on this process (Lawrence, 2013;Lyhne & Kornov, 2013;Ehrlich & Ross, 2015). Most literature focuses on types of impacts and how to manage them. There is less guidance on how to attribute significance.SIA uses qualitative approaches more than most other forms of impact assessment (e.g. noise, hydrology, biodiversity). For SIA, attribution of significance benefits from practitioners' experience with similar types of projects, knowledge of the project area of influence, and understanding of the socio-cultural-political characteristics of affected people. What also sets SIA apart from other forms of impact assessment is that the impacted entities, humans, continually change and modify their behaviour and opinions as project information and rumours circulate and as project stakeholder engagement activities are conducted (Rowan, 2009;Vanclay et al., 2015;Golder, 2019). Unlike a river, bird, or landscape, which will not change the way it behaves when a project is talked about, as soon as people hear any information (or perceive a lack of information) about a project, they begin analysing the meaning of the messages or lack of messages for themselves and for the g...