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CS Professional · CSR and Social Governance · Social Impact Assessment and CSR Audit

Kaveri Pharma Ltd runs a health camp programme. Its CSR team builds a table linking inputs (doctors, medicines), activities (camps held), outputs (patients treated), outcomes (reduced hospital visits) and long-term impact. Which tool is this?

The tool is a logical framework, or theory of change matrix. It maps inputs to activities, outputs, outcomes and long-term impact, which lets assessors judge whether the project's intended results are achieved. It is distinct from financial audits or peer review.

  1. ABalance sheet audit
  2. BLogical framework (logframe) or theory of change matrixCorrect
  3. CCost-benefit ratio of the Board
  4. DPeer review of the auditor

Explanation

A logframe or theory of change matrix links inputs, activities, outputs, outcomes and impact in a chain. It is used to plan and assess impact. The other options are financial or audit exercises and do not trace the results chain.

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