CS Professional · CSR and Social Governance · Social Impact Assessment and CSR Audit
Himalaya Steel Ltd spent Rs 40 lakh on a scholarship project and reports 800 students supported. Its assessor says this figure shows only outputs, not impact. Which additional finding would measure an outcome rather than an output?
Students completing the course and getting employment is an outcome. It shows a real change in beneficiaries' condition. Cheques issued, average spend and forms received only count delivery or activity, so they are outputs or inputs, not outcomes.
- ANumber of scholarship cheques issued
- BRs 5,000 average spend per student
- CNumber of students who completed the course and obtained employmentCorrect
- DNumber of beneficiary forms received
Explanation
Completion and employment show a change in beneficiaries' lives, so they are outcomes. Cheques issued, spend per student and forms received describe activity or delivery, which are outputs or inputs.
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