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CSR Impact Assessment in India – From Compliance to Creating Measurable Social Value

Corporate Social Responsibility (CSR) in India has evolved significantly since the implementation of the Companies Act, 2013. What began as a compliance-driven requirement has now become a strategic platform for companies to contribute meaningfully to national development priorities. However, as CSR investments grow in scale and complexity, the need for a robust CSR impact assessment has become more important than ever. A well-designed impact assessment enables organizations to understand whether CSR initiatives are delivering real outcomes or merely generating activities. It helps corporates move beyond expenditure reporting toward evidence-based social value creation. Understanding CSR Impact Assessment A CSR impact assessment is a structured evaluation process that measures the outcomes and long-term changes created by CSR interventions. Unlike routine monitoring, an impact assessment focuses on what changed , who benefited , and how sustainable the change is . In India, CSR imp...