CSR Insights
The Future of CSR Impact Assessment in India
With mandatory impact assessment rules now in effect, how can companies go beyond compliance to create meaningful, measurable change?
T
Transunifyy Team
25 January 2026
8 min read
The Corporate Social Responsibility (CSR) landscape in India has evolved significantly since the Companies Act of 2013. With the 2021 amendments making impact assessment mandatory for certain companies, the focus has shifted from mere compliance to demonstrating real, measurable outcomes.
## Key Changes in CSR Regulations
The Ministry of Corporate Affairs has introduced several important changes:
- Impact assessment is now mandatory for companies with average CSR obligation of ₹10 crore or more
- Projects of ₹1 crore or above require independent impact assessment
- Maximum 5% of CSR spend can be allocated for impact assessment
## Best Practices for Impact Assessment
1. **Define Clear Outcomes**: Start with a theory of change that links activities to outcomes
2. **Use Mixed Methods**: Combine quantitative metrics with qualitative insights
3. **Engage Stakeholders**: Include beneficiary voices in your assessment
4. **Focus on Attribution**: Understand what change your intervention specifically caused
## Conclusion
Impact assessment is not just a regulatory requirement—it's an opportunity to learn, improve, and demonstrate the value of your CSR investments to all stakeholders.
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