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Assessments & Strategy
Impact Assessment for CSR Projects
An Impact Assessment for CSR Projects evaluates the measurable social, environmental, and economic outcomes of corporate social responsibility initiatives using structured impact measurement frameworks.
In India, Section 135 of the Companies Act, 2013, mandates CSR spending for qualifying companies, with Schedule VII defining eligible activities and the CSR Rules (2014, amended 2021) requiring outcome-based reporting to the Ministry of Corporate Affairs. Internationally, stakeholders and investors evaluate CSR outcomes against GRI Standards (GRI 413: Local Communities), SDG indicators, and IRIS+ impact metrics. Without structured impact measurement, organisations risk non-compliance with MCA reporting requirements, inefficient allocation of mandated CSR budgets, and inability to demonstrate tangible outcomes to regulators or boards.
Our approach
A structured impact assessment is conducted using recognised frameworks including GRI Standards, IRIS+ impact metrics, the SDG Impact Standards, and applicable MCA CSR reporting requirements. The objective is to quantify social and environmental outcomes, assess programme effectiveness against defined indicators, and produce reporting aligned with regulatory and stakeholder requirements. Outputs are designed to support MCA annual CSR filing, board-level decision-making, and stakeholder communication.
- Definition of impact objectives, theory of change, and success metrics aligned to GRI 413 and SDG indicators
- Mapping of CSR initiatives, implementing partners, and beneficiary groups against Schedule VII eligible activities
- Collection of primary and secondary data across programme geographies and beneficiary populations
- Evaluation of outcomes against defined IRIS+ or SDG-linked performance indicators
- Assessment of additionality, attribution, and unintended consequences
- Identification of gaps, inefficiencies, and programme improvement opportunities
- Preparation of impact report aligned with MCA CSR disclosure requirements and GRI Standards
Outcomes
Quantified CSR impact measurement across GRI, IRIS+, and SDG-linked indicators
Compliance with MCA annual CSR reporting and Schedule VII eligibility documentation
Improved allocation and utilisation of mandated CSR budgets with evidence of outcomes
Identification of programme improvements to enhance social and environmental impact
Strengthened credibility with boards, regulators, and external stakeholders
Speak with an expert
The team can walk you through exactly how Impact Assessment for CSR Projects applies to your organisation's context and objectives.
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