CS Professional · CSR and Social Governance · Impact of CSR
Bharat Cements Ltd reports that its CSR programme trained 500 women in tailoring and distributed 500 sewing machines. It has not tracked whether the women earn more. Which statement best describes the report?
The report shows outputs only. Training 500 women and giving machines records activity delivered, but without tracking income changes it cannot demonstrate the lasting impact on beneficiaries' livelihoods.
- AIt reports outputs but does not yet show impact on incomesCorrect
- BIt proves long-term impact on household incomes
- CIt shows the programme is non-compliant with CSR rules
- DIt measures only the company's financial return
Explanation
Numbers trained and machines distributed are outputs, the direct products of activity. Impact would need evidence such as changed income. Lack of income tracking does not by itself make the report non-compliant, so that option is wrong.
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