Communications of AIS, Volume 15, Article 40 1 Responsible Risk Analysis for Software Development: Creating the Software Development Impact Statement, by D. Gotterbarn and S. Rogerson Volume15, Article 40 June 2005 RESPONSIBLE RISK ANALYSIS FOR SOFTWARE DEVELOPMENT: CREATING THE SOFTWARE DEVELOPMENT IMPACT STATEMENT Don Gotterbarn Computer and Information Sciences Department East Tennessee State University gotterba@etsu.edu Simon Rogerson Centre for Computing & Social Responsibility De Montfort University RESEARCH