A real impact assessment report scored against the IAAF Standard, principle by principle. This demonstrates the kind of structured, transparent feedback our accreditation process produces.
Impact Assessment Report on CSR contributions made by Tech Mahindra Limited to Mahindra Educational Institutions for FY 2023-24. Prepared by CA J.S.S. Sivarama Prasad.
The report demonstrates strong input and output reporting — particularly the ₹66.19 Cr infrastructure deployment, which is clearly detailed. However, outcome reporting is largely narrative and institutional, and impact claims are broad and not causally substantiated. There is no measurable linkage to long-term social outcomes such as employability, income mobility, or systemic change. This pattern of detailed financial reporting alongside weak impact logic is common across CSR assessment reports.
This report is better structured and more detailed than many CSR impact assessments. Its key strengths — clear method disclosure, rich institutional narrative, and significant financial data — place it above the baseline. Yet it scores 5.4 out of 10 because the elements that distinguish genuine impact assessment from activity reporting are absent: a theory of change, counterfactual reasoning, structured ethics, and reflexive learning.
The pattern is instructive and common. Strong input/output reporting coexists with weak causal logic and ethical infrastructure. The IAAF Standard is designed to surface exactly this gap — not to penalise organisations, but to provide a clear pathway for strengthening assessment quality.
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