Noun
(law) Testimony, either oral or written, provided during a proceeding in a court of law which describes the harmful effects produced by the actions of an accused or convicted party and suffered by the victim or others, offered especially for consideration by the court in deciding an appropriate punishment.
An analysis or study which describes the expected effects of a policy, project, or action being contemplated by a business or government organization.
Source: en.wiktionary.orgIf the federal government had been around when the Creator was putting His hand to this state, Indiana wouldn't be here. It'd still be waiting for an environmental impact statement. Ronald Reagan