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CS Professional · CSR and Social Governance · Impact of CSR

Sundaram Textiles Ltd spent Rs 2 crore on a village sanitation project and reports only that 400 toilets were built and 1,200 villagers attended awareness camps. A reviewer says the report shows outputs but not impact. Which observation best supports the reviewer's view?

The report lacks evidence of actual change in the community, such as reduced sanitation-related illness or open defecation. Toilets built, camp attendance and money spent are inputs and outputs, not impact. Measuring impact needs outcome data showing lasting change in the beneficiaries' lives.

  1. AThe report does not show whether sanitation-related illness or open defecation actually declined among the communityCorrect
  2. BThe report mentions the amount spent in rupees
  3. CThe report mentions the number of toilets built
  4. DThe report gives attendance figures for the camps

Explanation

Outputs are the direct deliverables such as toilets built and people reached. Impact is the lasting change in beneficiaries' conditions, such as lower illness or reduced open defecation. The report gives only outputs, so it does not show whether outcomes changed. The other options are simply output or input data.

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