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CS Professional · CSR and Social Governance · Impact of CSR

Sundaram Textiles Ltd. spent Rs 40 lakh on a skill-training project and reports that 900 trainees attended classes. A director says this proves the project's impact. Under the CSR impact concept, the figure of 900 trainees mainly represents which of the following?

The figure of 900 trainees is an output because it counts what the project delivered. Impact means the lasting, attributable change in beneficiaries' lives, such as better jobs or incomes, so attendance alone cannot prove impact.

  1. AAn output, showing activity delivered rather than change achievedCorrect
  2. BAn outcome, showing the long-term change in beneficiaries' lives
  3. CAn input, showing the money committed to the project
  4. DA baseline, showing conditions before the project began

Explanation

Counting trainees who attended is a measure of what the project delivered, which is an output. Impact concerns the lasting change attributable to the intervention, such as improved employment or income. Treating attendance as impact confuses activity with change.

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