; (B) by inserting after the 2nd sentence the following: The procedures shall include a requirement for an analysis of the environmental and social impacts, including worker impacts and anticipated health impacts and costs, of the proposed activity and of alternatives to the proposed activity, including mitigation measures, where appropriate. ; and (C) in the 3rd sentence, by striking The preceding sentence and inserting This paragraph ; and (2) by redesignating paragraph (2) as paragraph (3) and inserting after paragraph (1) the following: (2) Consultations with potentially impacted communities In any credit or common terms agreements to which the Agency is a party relating to a transaction described in paragraph (1), the Agency shall include a provision to ensure that robust consultations with potentially impacted communities in the country in which the activity will be carried out have been and will continue to be carried out throughout the project cycle. . (c) Sense of the Congress regarding Agency accountability It is the sense of the Congress that— (1) the Board of Directors of the United States Export Finance Agency (in this section referred to as the Agency ) should, after a public consultation process, establish a formal, transparent, and independent accountability mechanism to review, investigate, offer independent dispute resolution to resolve, and publicly report on allegations by affected parties of any failure of the Agency to follow its own policies and procedures with regard to the environmental and social effects of projects, and on situations where the Agency is alleged to have failed in ensuring the borrower is fulfilling its obligations in financing agreements with respect to the policies and procedures; (2) the accountability mechanism should be able to provide advice to management on policies, procedures, guidelines, resources, and systems established to ensure adequate review and monitoring of the environmental and social effects of projects