CS Professional · CSR and Social Governance · Social Governance
A company's CSR committee reviews a rural sanitation project and asks the implementing NGO for beneficiary feedback, outcome data and fund-use reports before approving the next tranche. This practice mainly reflects which element of social governance?
The practice reflects outcome orientation with monitoring and accountability to beneficiaries and funders. Social governance expects social projects to demonstrate results and proper use of funds through feedback and reporting, rather than avoiding reporting or handing over control without review.
- AOutcome orientation with monitoring and accountability to beneficiaries and fundersCorrect
- BTax avoidance through restructuring of the NGO
- CElimination of reporting to reduce compliance cost
- DTransfer of all control to the NGO without review
Explanation
Seeking feedback, outcome data and fund-use reports shows monitoring, impact focus and accountability to both beneficiaries and funders, which are central to social governance. The other options involve avoidance, no reporting or abdication of oversight.
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