CSR Impact Assessment in India: The Complete Guide (2026) CSR Impact Assessment or Social impact assessment (SIA) is the systematic process of identifying, and measuring the positive or negative social effects of a project, programme, or policy on individuals and communities. In India, IA for CSR projects is mandatory under the Companies (CSR Policy) Amendment Rules, 2021 for companies with an average CSR obligation of ₹10 crore or more during preceding three financial years, covering projects with outlays of ₹1 crore or more. Independent agencies conduct these assessments and results must be disclosed in the company's annual report and reported to the MCA. India's corporate sector spent ₹34,908.75 crore on CSR in Financial Year 2023–24 — across 59,634 projects filed by 27,188 companies on the National CSR Portal. That is a substantial sum by any measure. Yet for years, a central question remained largely unanswered: how much of it actually worked? The Companies (CSR ...