Upshot CEO Preeti Shetty, is often consulted by businesses around the world, who for altruistic and/or business reasons, are motivated to invest in delivering social impact. As we increase our work in India, the role that CSR (Corporate Social Responsibility) plays in social impact is a unique one here. In her latest blog, Preeti explores why investment, while much needed, is not enough on its own…
Corporate Social Responsibility (CSR) is no longer a “nice to have.” Done well, it’s one of the most powerful levers for social change. Done poorly, it risks becoming a compliance checkbox. The difference often comes down to one thing: impact measurement.
In 2013, India became the first country in the world to legislate CSR. Section 135 of the Companies Act requires qualifying companies to spend 2% of their net profits on CSR initiatives. This bold move shifted CSR from voluntary philanthropy to a strategic responsibility — one that demands transparency, accountability, and results.
Why Measurement Matters
CSR budgets are significant, but money alone doesn’t create change. Impact measurement helps companies:
"Without measurement, CSR is guesswork. With it, CSR becomes strategy."
India’s CSR commitments span education, health, gender equality, environment, sport, and more. This diversity is inspiring, but also complex. That’s why many leading organisations are investing in Monitoring, Evaluation & Learning (MEL) systems.
At Upshot, we’ve seen how tools like Theory of Change frameworks, real-time dashboards, and capacity-building workshops enable companies to move beyond anecdotes and showcase genuine, evidence-based impact. Our GDPR-compliant systems give both funders and delivery partners the confidence that data is being collected responsibly and used to drive learning.
The most effective CSR programmes in India go further than compliance. They adopt independent evaluations, Social Return on Investment (SROI) analysis, and transparent impact reporting. These practices don’t just prove value — they improve it.
India’s CSR ecosystem is unique because it is so closely tied to the country’s development journey. CSR funding is helping advance the UN Sustainable Development Goals, support government priorities, and unlock new forms of partnership between business, civil society, and communities.
India’s bold CSR mandate is a reminder to us all: what gets measured gets managed. Companies that take impact measurement seriously will not only meet their obligations — they will build trust, strengthen communities, and create long-term value for business and society alike.
At Upshot, we believe CSR should be more than a spend line in an annual report. It should be a force for lasting change. And that starts with measuring what matters.
Wherever you are in the world, if you are looking to make a difference through your CSR programmes and want to embed best practice social impact measurement, get in touch with us here at Upshot.
To start the conversation in your team, you can also download the Upshot CSR/ Funders brochure.
