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Ganga Foods Ltd funds a girls' education programme and also runs a state-government scholarship scheme in the same district. After three years, girls' enrolment in the district rises sharply. The CSR committee wants to claim the entire rise as the programme's impact. What measurement challenge does this claim ignore?

The claim ignores the attribution problem. When other programmes, such as a government scholarship scheme, operate in the same area, the observed rise in enrolment cannot be wholly credited to the company's project without a comparison group or similar method to isolate its contribution.

  1. AAttribution, since other concurrent factors like the government scheme may have contributed to the riseCorrect
  2. BCurrency conversion, since expenditure was in rupees
  3. CAuditor rotation, since the statutory auditor may change
  4. DDepreciation, since assets lose value over time

Explanation

Attribution is the difficulty of isolating how much of an observed change is caused by the company's own intervention. Here the government scheme operated in parallel, so the whole rise cannot be credited to the company's programme without a comparison or control group. The other options are unrelated to impact measurement.

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