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Understanding Impact Evaluation: A Comprehensive Guide to Measuring CSR Effectiveness
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
ThinkCap Advisors
Feb 148 min read
Net Profit Calculation for CSR: Why Section 198 Is Not the Same as Your P&L
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
ThinkCap Advisors
May 710 min read
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