Annual Report · Featured

State of CSR Impact Reporting 2025

Our inaugural analysis of patterns across the first cycle of accreditation submissions. Which principles are most commonly weak? Where is the sector improving? What does the data tell us about the state of impact assessment practice in India?

Research · 12 min read · January 2026
Methodology

Attribution vs. Contribution: A Practical Guide

Why claiming full causality is almost always inappropriate in complex CSR interventions — and what to do instead.

Deep Dive · 8 min read
Commentary

The Proportionality Problem in Indian CSR

When a ₹50 lakh programme gets the same assessment framework as a ₹50 crore one, something has gone wrong.

Commentary · 6 min read
Foundational

Outputs, Outcomes, and Impacts: Clearing the Confusion

The most common conflation in CSR reporting — and why it matters for credibility, accountability, and learning.

Foundational Essay · 10 min read
Methodology

Theory-Based Evaluation: When and How

A practical introduction to theory-based approaches for CSR impact assessment, with worked examples from Indian programmes.

Deep Dive · 11 min read
Perspectives

View from the Field: What Implementing Agencies Need

A guest essay from three implementing agency leaders on the gap between what funders ask for and what assessment actually requires.

Guest Essay · 7 min read
Commentary

Ethics in Impact Assessment: Power, Consent, and the Politics of Measurement

Measurement is never neutral. Who defines what gets measured — and what doesn't — shapes whose experience counts.

Foundational Essay · 9 min read
Commentary

BRSR and CSR Impact Reporting: Convergence or Confusion?

How Business Responsibility and Sustainability Reporting intersects with — and diverges from — credible impact assessment.

Commentary · 6 min read
Methodology

Participatory Methods in CSR Assessment

Moving beyond extractive data collection: how to make affected communities genuine participants in assessing impact.

Deep Dive · 8 min read
Perspectives

What AI-Generated Reports Mean for Accreditation

As AI tools become capable of producing polished assessment reports, how should accreditation standards respond?

Commentary · 5 min read
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