CSR Program Evaluation

Impact Assessment Corporate Social Responsibility (CSR) has gained significant importance in India, and many companies are actively involved in CSR projects to contribute to social and environmental development. The Companies Act, 2013 in India mandates that certain qualifying companies must spend a percentage of their profits on CSR activities.   As per the CSR amendment in January 2021, companies with an average CSR expenditure equal to or more than Rs. 10 Cr in the last three financial years must undertake an impact assessment for their CSR projects.   #Here are a few basic rules:   #Which companies are required to undertake impact assessment?   Rule 8(3) of the Companies (CSR Policy) Rules, 2014 mandates the following class of companies to conduct impact assessment: (i) companies with minimum average CSR obligation of Rs. 10 crore or more in the immediately preceding 3 financial years; and (ii) companies that have CSR projects with outlays of a minimum of Rs. 1 crore and which have been completed not less than 1 year before undertaking impact assessment.   The impact assessment shall be carried out project-wise only in cases where both the above conditions are fulfilled. In other cases, it can be taken up by the company on a voluntary basis.   #Whether companies are required to undertake impact assessment for FY   The provisions for impact assessment have come into effect from 22nd January 2021. Accordingly, the company is required to undertake an impact assessment of the CSR projects completed on or after January 22, 2021. However, as a good practice, the Board may undertake an impact assessment of completed projects of previous financial years.   #Who can conduct an impact assessment?   Rule 8(3) of the Companies (CSR Policy) Rules, 2014 requires that the impact assessment be conducted by an independent agency. The Board has the prerogative to decide on the eligibility criteria for the selection of the independent agency for impact assessment. Corporate Social Responsibility (CSR) has evolved into a critical component of business strategy, reflecting a commitment to societal well-being beyond profit generation. As companies increasingly engage in CSR initiatives, the need for rigorous impact assessment becomes paramount.   The impact assessment of CSR projects is crucial not only for regulatory compliance but also for the companies themselves to ensure that their initiatives are making a meaningful difference in the communities they serve. It helps in refining strategies, demonstrating accountability, and fostering a positive corporate image. #impactassessment #CSRIndia #Socialinvesting #accountability

A nonprofit organization runs a popular after-school program that consistently attracts a large number of participants and receives positive feedback. Despite its apparent success, the organization decides to conduct program evaluation to ensure that the program is achieving its intended outcomes and making a meaningful impact on the participants. This proactive approach helps the organization gather data to validate its success, identify areas for improvement, and make informed decisions to enhance the program's effectiveness in the long run. Program evaluation and impact measurement are important for nonprofit organizations to assess the effectiveness of their programs, demonstrate accountability to stakeholders, and make data-informed decisions for continuous improvement. Challenges nonprofits face in achieving program evaluation include limited resources, lack of expertise, and difficulty with defining meaningful metrics. These challenges can be addressed by investing in capacity building, utilizing tools and resources for evaluation, engaging stakeholders in the process, and focusing on outcomes that align with the organization's mission and goals. Common tools and resources used for program evaluation include surveys, interviews, focus groups, logic models, and data analysis software. Capacity building in the context of nonprofit organizations refers to strengthening staff skills, knowledge, infrastructure, and resources to effectively carry out their mission and programs. This can involve training staff, developing systems and processes, securing funding, and fostering partnerships to enhance organizational effectiveness and sustainability. #nonprofitorganizations #nonprofitmanagement #programevaluation www.sageandmaven.com

Impact vs. Output: A CSR Story Told Through Bollywood & Real-World Examples. A simple thought!!! Colleagues from development sector keep discussing about the word impact, output, outcome etc. Half the time we tend to interpret and interchangeably use these words. In a way I often get tired of these words. In CSR, “impact” is often misunderstood. Many reports showcase big numbers but does that truly define impact? Let’s break it down using a Bollywood analogy and real-world examples. 🎬 Scene 1: Output vs. Outcome vs. Impact (A “Taare Zameen Par” Moment) TZP illustrates the difference between output and outcome. Ishaan, a child with dyslexia, is overwhelmed by relentless academic demands, resulting in academic failure. However, Nikumbh Sir's intervention shifts the focus to personalized outcomes 📝Output: Conducting a special training session for Ishaan 📝Outcome: Ishaan's reading skills improve dramatically 📝Impact: Ishaan develops a lasting self-belief and cultivates a genuine love for learning 👉 To demonstrate meaningful impact in CSR, we must move beyond simply reporting outputs, such as '10,000 children given books,' and instead measure sustained improvements in learning 🎬 Scene 2: Real CSR Example – The ‘Toilet Dilemma 🚾Output: A total of 100,000 toilets were constructed. 🚾Outcome: If daily usage reaches 70% or more, the project will have demonstrably succeeded. 🚾Impact: If, within five years, open defecation is no longer practiced, diseases are significantly reduced, and communities have integrated hygiene practices into their daily lives, then the project will have achieved its intended impact. 🎬 Scene 3: Any robust micro finance program 📄Output: ₹10,000 for a woman as a microloan. 📄Outcome: She starts a small micro business. 📄Impact: In 5 years, she has a stable income, her children finish school, and the family moves out of poverty. This may be a tall or hypothetical scenario. However , putting it here for a framework of reference 👉 Sustainable livelihoods create multi-generational impact. So, How Do We Measure Impact in CSR *? A robust monitoring and evaluation (M&E) system must include: 📖Baseline & Endline Surveys 📖Control Groups – Did the change happen because of CSR, or were other factors involved? 📖Qualitative Stories + Quantitative Data – A mix of human narratives + hard data is key. 📖Long-Term Tracking 📖Independent Assessments The CSR Mindset Shift: From Reports to Real Change At its best, CSR is not about “100,000 beneficiaries” but about lasting transformation and building positive community 👉🏼For NGOs: Shift from just reporting numbers to showcasing life-changing stories. 👉🏼For Corporates: Move beyond annual compliance and fund long-term interventions. When we align vision with measurement, we don’t just create CSR reports—we create real, measurable, and lasting impact. 💬What’s your take? Pic: Pradan and other partners Saroj Mahapatra