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Social Impact & SROI

Show your social spend created value —
not just that you spent it.

India mandates the spend; it does not measure the change. We turn CSR and community programmes into measured outcomes and a defensible SROI (Social Return on Investment) — the social value created for every rupee, with the working shown.

SROI Social Value International principles CSR Companies Act 2013 · §135 Outcomes measured, not counted Evidence assurance-ready
The shift

CSR is settled law. Whether it worked is now the question.

India was the first country to make corporate social spending mandatory. A decade on, the pressure has moved from did you spend it to what did it change — and three groups are asking.

01 · THE MANDATE

Spending is required. Impact is expected.

Companies Act 2013 §135 sets the 2% obligation and the reporting format. Boards and CSR committees increasingly want the outcome behind the disbursement — not a list of cheques written.

02 · THE FUNDER

Money follows evidence.

DFIs, philanthropic partners and impact investors back programmes whose results can be checked. An activity report counts what you did; a funder is buying the change you caused.

03 · THE REPORT

BRSR asks about people, not just spend.

The BRSR social disclosures and rising stakeholder scrutiny reward measured community outcomes over a spend total — the same evidence discipline your environmental numbers already face.

What this is · what you get

From a programme’s stakeholders to a social-value figure you can defend.

We follow the SROI principles of Social Value International — start from the people a programme affects, measure the change that matters to them, value it, and leave you an evidence trail an assessor can re-walk.

01 · SCOPE

Map who is affected

Define the programme boundary and the stakeholders it changes — so the analysis measures outcomes that matter to real people, not the outputs that are easy to count.

You get A stakeholder & outcome map
02 · MEASURE

Evidence the change

Indicators, data collection and sources for each outcome — separating what genuinely shifted from what would have happened anyway.

You get An outcomes evidence base
03 · VALUE

Put a defensible value on it

Value each outcome with reasoned financial proxies and adjust for what you can actually claim — the SROI ratio, with every assumption on the record.

You get An SROI valuation
04 · PROVE

Make it re-walkable

The source, proxy and calculation behind every figure, assembled so an independent reviewer can reproduce it.

You get An assurance-ready impact report
Impact you can value — and we show how

Every claimed rupee of value carries a source, a proxy and an assumption.

The analysis is built to the standards your funders, your board and your disclosure already recognise:

SROI Social Value Int’l IRIS+ impact metrics UN SDGs BRSR social
A social-value number without its assumptions on the table is a headline, not a measure. We build the kind you can be questioned on — because a funder, a board or an assessor eventually will.
◇ HOW A TYPICAL ENGAGEMENT MOVES

A typical engagement moves from a stakeholder map to a valued, assurance-ready SROI account across a single programme cycle.

SOCIAL VALUE ACCOUNT
STAKEHOLDERS · MAPPED, NOT ASSUMEDMAPPED
OUTCOMES · EVIDENCED FROM DATAEVIDENCED
VALUE · PROXIED & ADJUSTEDVALUED
METHOD ALIGNED TO THE SROI PRINCIPLES OF SOCIAL VALUE INTERNATIONAL.
ON THE GROUNDWHERE SOCIAL VALUE IS MADE OR LOST

Impact is decided in the field, not in the CSR report.

The test of a programme is not the amount disbursed — it is the change carried by the communities, the people it reaches, and the governance that directs the spend.

COMMUNITIESThe people a programme is meant to change — and whether the change is real to them.
PROGRAMMES & PARTNERSImplementers and NGOs on the ground — where outputs either become outcomes or stall.
GOVERNANCE & SPENDThe CSR committee and owners who direct the 2% — and answer for what it achieved.
Where you sit

Built for the teams asked “what did our CSR actually change?”

Listed & §135 companies

Meeting the 2% obligation and now asked, by a board or a BRSR reader, for the impact behind the spend.

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Foundations & implementers

Running programmes on the ground and wanting to evidence outcomes — to renew funding and improve what works.

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Funders & impact investors

DFIs and CSR partners underwriting programmes across grantees — one consistent, defensible measure of social value.

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Bring us the programme you need to prove.

Tell us what your CSR or community programme is meant to change and who it reaches. A specialist scopes a proposal — a real person, not a form receipt.

Common questions

Social impact & SROI, briefly.

Social Return on Investment is a framework for measuring and valuing the social change a programme creates — expressed as the value generated for each unit invested. Following the SROI principles of Social Value International, it starts from the stakeholders affected, evidences the outcomes that matter to them, and values each with a reasoned financial proxy, so the ratio rests on stated assumptions rather than a headline.
A CSR report records what was spent and delivered; it does not establish what changed. Measuring outcomes tells you which programmes create value and which do not — which is also what boards, funders and BRSR readers increasingly ask once the spend is a given.
The SROI principles of Social Value International, IRIS+ for impact metrics, the UN SDGs for framing, and the social disclosures of BRSR — set against India’s Companies Act 2013 §135 CSR requirements. We pick the set your funders and your disclosure actually require.
Not until they are verified. Teravora is a new India practice and will not publish an outcome we have not substantiated. We prove the method — a source, a proxy and an assumption behind every figure — and our own results appear as engagements complete. The wider track record shown is the associated practice, Teravue, attributed.