Sometimes people suggest making living amends. By this, they typically mean behaving well in the future.
But people who make actual amends, i.e. involving admission, apology, and discussion, also behave well in the future, because that is what is required by Step Twelve.
Be very clear. Making living amends literally means not making amends.
Are there situations where the admission, apology, and discussion are inappropriate or impossible (see Step Nine on this)? Yes, absolutely, and alternative procedures, including compensatory or proxy action over and above behaving well in the future, are then warranted.
But a policy of making living amends is essentially a policy of turning the twelve step programme into a ten-step programme by holding out Step Twelve (practising these principles) to cover the whole territory of Steps Eight and Nine.