What Is ZCZP? Zero Coupon Zero Principal (ZCZP) is a fundraising instrument that a not-for-profit organisation (NPO) can issue after registering on India's Social Stock Exchange (SSE). As the name suggests, it carries no coupon (interest) and no principal repayment — the subscriber does not get their money back, and does not earn a return on it. Legally, ZCZP is recognised as a "security" under the Securities Contracts (Regulation) Act, 1956, but economically it functions as

What Is Concurrent Monitoring of CSR Activities? Concurrent monitoring — also called program monitoring — is the periodic review of a CSR project's activities while the project is still being implemented. Rather than checking on an NGO only once at the start, before the grant is disbursed, or once at the end, after the project closes, concurrent monitoring sits in between: it is the ongoing, real-time check on how a funded project is actually progressing on the ground. In pra

Every year, Indian companies collectively spend thousands of crores on Corporate Social Responsibility (CSR) activities. Much of this funding flows through Non-Governmental Organisations (NGOs) that implement projects on the ground. The intent is commendable, but the outcomes are not always guaranteed. This is particularly true when the NGO partner has not been properly vetted. That is where NGO due diligence becomes essential. It is not about distrust; it is about ensuring r

By: Dipti Iyer | ThinkCap Advisors | https://www.linkedin.com/in/dipti-iyer-083668a2/ Corporate Social Responsibility (CSR) reporting has become an integral part of business operations in India. Under the Companies Act, 2013, businesses are mandated to invest in socially beneficial initiatives, but it is not just about executing projects—companies must also report their CSR activities to ensure compliance, transparency, and accountability. Key Components of CSR Reporting in I

What Is a Corporate Foundation? A corporate foundation is a dedicated non-profit entity established by a company to plan, fund, and manage its Corporate Social Responsibility (CSR) activities in a structured and sustainable manner. Rather than routing CSR funds through external non-governmental organisations (NGOs) on a project-by-project basis, a corporate foundation gives the company a permanent institutional vehicle to own and drive its social impact agenda. In India, the

Under Section 135 of the Companies Act 2013, every qualifying company must spend at least 2% of its average net profits — computed over the three immediately preceding financial years — on CSR activities. The law is clear that this net profit is not the figure appearing on your profit and loss account. It is a distinct, adjusted number calculated under Section 198 of the Act, read with Rule 2(h) of the Companies (CSR Policy) Rules, 2014. Getting this calculation wrong — in ei

CSR Impact Assessment or Social impact assessment (SIA) is the systematic process of identifying, and measuring the positive or negative social effects of a project, programme, or policy on individuals and communities. In India, IA for CSR projects is mandatory under the Companies (CSR Policy) Amendment Rules, 2021 for companies with an average CSR obligation of ₹10 crore or more during preceding three financial years, covering projects with outlays of ₹1 crore or more. Indep

In India, impact evaluation has emerged as a critical tool for measuring and demonstrating the value created by social initiatives. For companies investing in CSR projects, understanding the true impact of their interventions is no longer optional—it's essential for strategic decision-making, regulatory compliance, and stakeholder accountability. What is Impact Evaluation? Impact evaluation is a systematic assessment tool designed to measure and evaluate the significance of

Client Overview Our client is a non -profit focusing on empowering young footballers, especially girls, by providing elite training, education, and holistic development while fostering a lifelong passion for the sport The academy sought to secure funding from corporate donors but required tailor-made, CSR-compliant projects that met the rigorous standards of corporate social responsibility laws. ThinkCap Advisors (TCA) was engaged to provide CSR consulting services and socia

The introduction of the Digital Personal Data Protection Act , 2023 (DPDP Act) marks a pivotal moment for personal data governance in India. While the Act was introduced from 11 August 2023 onwards, notified on 14th November 2025, its provisions establish a mandatory framework for handling the digital personal data of individuals. Non-Governmental Organizations (NGOs) are particularly affected, as their mission-critical work often involves collecting and processing sensitive

A CSR thematic area is the most important constituent of a company’s CSR strategy. It defines the theme and series of activities in which...

What is a Logical Framework (LFA)? A Logical Framework, or LFA, is a project-management tool widely used for planning, monitoring, and...

Corporate Social Responsibility (CSR) in India has evolved from a voluntary activity into a structured, regulated obligation for certain...

Corporate Social Responsibility (CSR) has emerged as a powerful catalyst for social and economic transformation in India. Among the...

Corporate Social Responsibility (CSR) has emerged as a key framework for businesses worldwide, enabling them to operate in a socially,...

New Delhi, India – 11th February 2025 – ThinkCap Advisors, a leading management consulting firm specializing in CSR consulting , impact...

With a growing base of socially conscious business leadership, Corporate Social Responsibility (CSR) in India is evolving beyond mere...

Extension of registration for smaller charitable institutions • As per existing regulations, charitable institutions registered under old...

Introduction Corporate Social Responsibility (CSR) in India has undergone a significant transformation since the enactment of the...

Corporate Social Responsibility (CSR) has evolved as a vital tool for Indian companies to contribute to the country's socio-economic...