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CS Professional · CSR and Social Governance · Impact of CSR

Ganga Foods Ltd, with a CSR obligation, completed a school infrastructure project through an implementation agency. The board wants to judge whether the project truly changed society, not just whether funds were used. Which approach best serves that aim?

An independent assessment comparing enrolment and learning outcomes before and after the project is best. It tests actual change for beneficiaries, whereas a utilisation certificate only confirms money was spent and does not show societal impact.

  1. ACommission an independent assessment comparing learning outcomes and enrolment before and after the projectCorrect
  2. BRely only on the agency's utilisation certificate
  3. CCount the number of press releases issued
  4. DCompare the CSR spend with the previous year's spend

Explanation

Judging societal change needs baseline and post-project evidence on outcomes, ideally by an independent party. A utilisation certificate confirms spending only, which is the key distractor, and press releases or year-on-year spend say nothing about results.

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