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