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CS Professional · CSR and Social Governance · Financial and Non-financial Reporting of Different Non-Corporate Entities

Navjyoti Society, a registered society, spent Rs 40 lakh on a health camp programme and treated 8,000 patients, of whom 6,000 reported no recurrence of illness after six months. Which statement correctly distinguishes output from outcome here?

Output is the 8,000 patients treated, because it is the direct deliverable of the activity, while outcome is the 6,000 patients with no recurrence, being the lasting change in their condition. The Rs 40 lakh spent is an input, not an output.

  1. AOutput is 8,000 patients treated; outcome is 6,000 patients with no recurrenceCorrect
  2. BOutput is Rs 40 lakh spent; outcome is 8,000 patients treated
  3. COutput is 6,000 patients with no recurrence; outcome is 8,000 patients treated
  4. DBoth 8,000 and 6,000 are inputs, since patients are beneficiaries

Explanation

Output is the direct product of activity, here patients treated (8,000). Outcome is the change resulting for beneficiaries, here 6,000 with no recurrence. Rs 40 lakh is an input, so the option calling it output is wrong.

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