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CS Professional · CSR and Social Governance · Social Stock Exchange

Bharat Vidya Foundation raised funds on the Social Stock Exchange for a rural literacy project. Its annual impact report states only the amount spent and the number of centres opened, with no beneficiaries or outcomes reported. Which criticism is most accurate under the social impact reporting approach?

The report is deficient because impact reporting must show outcomes and change for target beneficiaries against the stated social objectives. Merely reporting expenditure and the number of centres opened shows inputs and outputs, not the social impact the framework requires.

  1. AThe report is complete because financial spend is the only mandatory measure
  2. BThe report is defective because it shows outputs and spending but not the outcomes and impact on target beneficiariesCorrect
  3. CThe report is defective only because it did not include a profit figure
  4. DThe report is valid so long as it is filed after the financial year ends

Explanation

Impact reporting is meant to show the change created for target beneficiaries against the social objectives, i.e. outcomes, not just money spent or centres opened. Reporting spend and activity alone does not show the impact. Profit is not the measure for a social enterprise.

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