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Impact Assessment: Moving From Compliance Towards Outcomes

Legal / Technical Resources
CSR is no longer just about spending, it is also about the outcomes and impact it brings. This issue examines the legal and practical dimensions of impact assessment under the Companies (Corporate Social Responsibility Policy) Amendment Rules, 2021 and 2022. It clarifies when impact assessment becomes mandatory, how it should be conducted, and how it fits within the broader CSR governance framework. What this issue covers: - Applicability thresholds for mandatory impact assessment - Role of independent agencies and mode of execution - Permissible limits for booking impact assessment expenditure - Treatment of pooled CSR projects - Role of the CSR Committee and Board in reviewing outcomes - Disclosure and reporting requirements - Implications of non-compliance
Language : English
Isbn :
No of pages : 20
Publisher : Financial Management Service Foundation
Author Information : Financial Management Service Foundation
Published Date : 15-04-2026
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Financial Management Service Foundation

About Author

Founded in 1994, the Financial Management Service Foundation (FMSF) is a pioneering development organization committed to promoting financial accountability within the voluntary sector. Since its inception, FMSF has been dedicating its efforts to enhancing the capacities of Non-Profit Organizations (NPOs) in the areas of Financial Management, Governance, and Legal Compliance. To enhance accountable practices in the voluntary sector, FMSF serves as a vital resource hub for NPOs. FMSF engages with various development actors to raise awareness and provide support through training, workshops, seminars, advisory services, publications, and web-based outreach. By continually evolving, adapting, and offering expert guidance, FMSF plays a crucial role in strengthening the voluntary sector and contributing to positive social impact.

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