Measuring the outputs and outcomes of a social mission is crucial to understanding how and if social missions are being achieved. While there are now an abundance of tools and frameworks, the conversation between funders and social purpose organizations is the crucial foundation for impact assessment. In this conversation, parameters such as the nature of the social cause and how it can be measured, the criteria that could be selected, whether the assessment should be customized or standardized (with external impact assessment criteria such as IRIS) and finally the purpose of impact assessment (IA) and what actions follow different results are being discussed.
If the IA is used for internal learning purposes, the process is almost circular, since the result of the impact assessment influences what activities are pursued to lead to change. If it is for external fundraising or marketing purposes, it is more linear and may not lead to change.
This case study profiles how the Axis Bank Foundation (ABF) in India uses common tools – like the collection of baseline data, site visits and reports, monthly and quarterly reports, yearly financial audits, internal rating tools, news tracking, due-diligence on partner organizations and their governing body members and external third party assessments, among others – to track and understand the qualitative and quantitative impact of its multi-sector initiatives under livelihood. This case also exemplifies how working with external partners to validate a customized impact assessment model can add value to the overall intervention by adding insights and allowing course corrections.
Background of the Axis Bank Foundation (ABF)
Philosophy
The Axis Bank Foundation (ABF) was set up as a Public Trust in 2006 as the corporate social responsibility (CSR) arm of Axis Bank, a nation-wide financial services provider in India. Axis Bank contributes up to 1% of its profits (after tax) every year to ABF[1]. Amounting to INR Crore 122,22, Axis Bank does not meet the prescribed amount of INR Crore 133,77 under the new CSR law, but stated that it “will make concerted efforts to spend the prescribed amount in the subsequent years.”[2] Axis Bank Foundation won the Award for Outstanding Corporate Foundation in the Forbes India Philanthropy Award 2014.[3]
In addition to its Board, ABF is operated by a credible team of staff specialized in various activities:
- Executive Trustee and CEO: Heads the Foundation and gives strategic direction.
- Program Head: Oversees design, implementation, monitoring and evaluation of all programs.
- Operations Head: Ensures timely financial audits, impact assessments and statutory compliances of ABF.
- Program team: Comprising of Program Managers (usually individuals with expertise or academic backgrounds in ABF’s relevant verticals) who identify, structure and monitor projects.
- Events Team: Orchestrates events, drives and exhibitions employee engagement activities for Axis Bank employees
- Operations Team: Oversees all, financial management, financial audit of partners, internal administration
- Financial Inclusion Team: Works to extend financial services to the beneficiaries’ disadvantaged and low-income segments of the communities in the program geographies which are not in the proximity of Axis Bank branches.[4]
ABF’s philosophy is founded on the “classical theory of development” which guides its focus on “sustainable livelihood”, defined as “livelihood which can cope with and recover from stress and shocks (develops resilience), maintains or enhances capabilities and assets (social, physical and economic) and create conditions that are suitable for better education, health and sanitation seeking behavior and sustainable livelihoods for the next generation.”[5] To this end, ABF aims to support initiatives that focus on creating conditions suitable for sustainable livelihoods, partnering with civil society organizations whom they offer financial, technical and capacity development support to enable their services to reach underserved and marginalized populations.[6]
ABF notes that they do not “want [our efforts] to be restricted to one specific type of beneficiary type, thus choose multiple sub themes to focus on under the main banner of livelihood
1. Watershed and agricultural productivity for farmers
2. Vocational training and Skills initiatives for school drop-outs, homemakers and unemployed youth
3. Employment opportunity for disabled people
4. Market linkage for artisans.
Geographically, this avoidance of over-concentration in a specific area is motivated by Axis Bank’s multi-regional reach (in almost 26 states) and desire to “spread the geographical outreach of its social arm.”[7] Currently, ABF’s most active projects (which also receive the majority of funding) are in the states of Madhya Pradesh, Maharashtra, West Bengal, Andhra Pradesh, and Odisha.
Mission
“Even though ABF started its journey with focus on education, over the years focus has shifted to creating sustainable livelihoods for ‘those who are not in the paper ….. who live in the blank white pages at the edges of the print’ as Margaret Atwood puts it,” Anil Kumar, Executive Trustee and CEO of the Axis Bank Foundation, explains “we have the mission to reach 1 million livelihoods by December 2017 – a challenging task. Alleviation of rural poverty through creation of sustainable livelihoods is our priority. ABF helps build capacities of partner organisations which work with small landholders, agriculture and non-agriculture workers as well as those engaged in skill building for employability of youth from marginalised communities, residing in rural and urban areas. Women empowerment is an overarching idea ABF focuses on cutting across all our interventions, with 60% of the beneficiaries targeted to be women.”[8]
In particular, ABF has the following mission:
ABF takes an “evidence-based” or “results-based management approach” to the social gaps it perceives in regional and national levels.[9] In 2011 ABF set an ambitious goal to provide 1 million sustainable livelihoods by Dec 2017 through partnerships with organizations with easily replicable/scalable models. This became the core of ABF’s Sustainable Livelihoods pillar, which focuses on natural resource management, agriculture, horticulture and livestock development, micro enterprise, vocational training and skill development.[10]
Impact to date
Between 2006 and 2015, ABF implemented 106 projects with 79 implementing partners (non-profits, social enterprises and community groups) across their three verticals. Most recently, since 2015, ABF has been exploring new “sub-focuses within the critical verticals”. Currently, it has 21 active projects involving agriculture employability and income generation through vocational education and natural resource management projects; and 11 active projects related to education.[11]
ABF defines outputs, outcomes and impact of these projects as:
- Outputs are the measurable changes in indicators post intervention viz; income, savings, household possessions, yields, etc.
- Outcome is the effect of this change in indicators for the beneficiary viz; better standard of living, better access to health and education, improved livelihood opportunities, woman empowerment, etc.
- Impact is very similar to outcome and can be further categorised as direct impacts and indirect impacts. Impact is the overall picture arising after analysis of outputs and outcomes
On this basis, ABF sees impact assessment to gauge the progress of the program, specifically to understand whether the program is in line to achieve the expected impact. The target of the assessment are the interventions that are contributing to the success of the program, activities that are weak and need a course correction or further strengthening, sharing the impactful interventions with other programs. As a result, some programs got scaled due to midterm impact assessment.[12]
ABF did social impact twice during a five-year period. Firstly between 30-36 months and secondly after completion of 54 months.[13] Beginning in 2014, ABF commissioned the Tata Institute of Social Sciences (TISS) on evaluating and analyzing the program design and outcomes to date of each of its sub-focus areas. Based on the analysis and reports published by TISS, ABF found that “90% of the [initiatives] that we have implemented [have been] effective… the pioneers in this space have validated this.”[14]
While this initial report points towards the efficacy of ABF’s activities to date, ABF is continuously seeking ways to improve its impact measurement and assessment despite current successes. Furthermore, TISS’s findings in this “mid-term impact measurement” report will be used for “course correction” to further strengthen the program, and improve the impact where possible.[15]
CSR in India and ABF’s role in its ecosystem
Axis Bank Foundation, through its programs, is trying to address critical national issues such as: the agriculture crisis and farmer distress, curbing migration from villages, eliminating the role of money lenders and non-institutional credit avenues, skill development and job avenues and education for children with special needs that results in employment amongst others. While the contribution as compared to the scale of the problem is minimal, ABF has developed some good solutions to the problem, which can be replicated and scaled.
Through various programs implemented by ABF, they are also in line with 5 Sustainable Development Goals (SDG) out of the 17 declared by the UN, namely:
- End poverty in all forms;
- End hunger;
- Achieve food security and improved nutrition and promote sustainable agriculture;
- Achieve gender equality and empower all women and girls;
- Promote sustained, inclusive and sustainable economic growth, full and productive employment.
Overall, ABF is serious in its approach towards development of disadvantaged community. In the process it is also in sync with issues of national and international importance.
ABF’s Impact Assessment Approach
ABF perceives its impact assessment processes (internally termed “monitoring and evaluation”) as “an avenue for course-correction and change management.”[16] The monitoring and evaluation “architecture” involves tools like the collection of baseline data, site visits and reports, monthly and quarterly reports, and external third party assessments, among others. This suite of instruments collectively act to “cross validate” ABF’s evaluation measures from a range of qualitative and quantitative perspectives.[17]
ABF Monitoring & Evaluation Tools[18]
ABF has a whole host of evaluation tools and moreover used TISS to evaluate its efforts mid-term. ABF uses the following tools to evaluate impact:
1. Collection of baseline data: ABF is one of the few organizations to collect 100% baseline of its program beneficiaries. The data point for baseline information collection is customized to each theme. Collecting it and reporting to ABF on a monthly basis is one of the essential activities to ABF. This includes parameters like income indicators, expense indicators, health details, Aadhar card details, type of ration card, voter card details, the type of living standards, etc. As much as is possible, baseline indicators are tailored to be “project specific”. For instance, for the Sustainable Livelihoods vertical the most important parameters were agricultural income indicators, which had to be carefully calibrated to ensure that ABF understood that “what was being captured” was indeed relevant to beneficiaries’ livelihoods. In the case of agricultural projects, the stage of collecting baseline data can include a “needs assessment” involving “participatory rural appraisal tools encouraging community involvement” before the initiation of project. This is particularly helpful for “[providing] an avenue for a holistic approach in structuring interventions.”[19]
2. Field visits: An active approach is made for field visits wherein the entire chain of officers associated with programs are involved with field visits viz. CEO of ABF, Head – Programs, and of course the Program Managers . The site visits are conducted along with partner organization staff at least once every quarter,[20] using pre-defined written templates with specific parameters tailored to each vertical.[21] The site visits aim to get a first-hand information on the field from beneficiaries in order to “[identify] the gaps in the existing programs” to address as needed.[22] For instance, education projects are evaluated against parameters like “what were the project deliverables, what is the attendance rate among the students pre- and post- intervention, the total number of students attending the school, learning outcomes, teaching learning methods interacting with more than one stakeholder, constant monitoring etc., involving parents in the process of development of students and establishment and functioning of school management committees is closely monitored by ABF .”[23] For vocational education programs, ABF seeks “feedback…directly from the students to assess their aspirations at the same time feedback from employers is also taken to gauge the effectiveness of training”, in addition to using certain indicators: a 90% minimum attendance; a 60% minimum overall score for all students; whether the target number of beneficiaries have been reached or not through cross checking of records; and the appropriateness of the budget utilization.[24] The ABF team also makes random phone calls to the beneficiaries and staff to check regular attendance of education programs.[25] ABF believes that one of the important aspects of vocational training is to develop a holistic curriculum that is in line with national guidelines on skill building and continuous strengthening of it. Under watershed and agricultural productivity theme program managers visit the agricultural fields, examine method of cultivation, and observe crop rotation. The direct interaction with famers gives a complete view of program implementation. Visit to water structures throw light on increased water availability, current water holding capacity, number of additional crops cultivated and increase in yield.
The ABF considers meeting with multiple stakeholders (the implementing partner, local stakeholders and at least 5-10 beneficiaries) to be a “critical component” of the 2-3 day site visit. During each field visit (each manager is responsible for roughly 3 per program in a year), the program managers also meet with the nearest Axis Bank branch.[26] ABF notes that they communicate the information they wish to track “to the implementing partner…before the monitoring visit…so that the relevant data [can be] ready.”[27] ABF shares visit observations, comments, concerns during debriefs with the supervisors of the implementing organization.
3. Monthly/Quarterly Evaluations & Reporting: While ABF provides the monitoring and reporting framework and expects the implementing partner to “delineate the project progress both qualitatively and quantitatively”, Partners are free to report beyond the standard templated reporting. Monthly reports capture financial and programmatic activities conducted, progress and capacity, as well as the stage of achievement and a “synopsis of pending challenges from earlier reports.”[28] The nature of some projects (for instance, seasonal ones) makes monthly targets inappropriate, the quarterly reports are “sought to describe the planned interventions.”[29] Quarterly reports are more comprehensive and give a holistic understanding of the intervention and the number of beneficiaries reached.[30]
4. Mid-term Evaluation and Impact Assessment Studies: The third party evaluations through nationally accredited institutions are not negotiable to ABF. The mid-term evaluations track the degree to which the programmatic objectives have been reached (like number of beneficiaries) with recommendations for financial or strategic “course correction.” The studies throw light on long term envisaged impact and current changes in life style due to holistic development. The recommendations, which are shared with the implementing partner, are assessed by the program manager according to feasibility and implemented if the situation allows.[31] Mid-term Evaluations differ from Monthly & Quarterly Evaluations in that they are the half-way benchmark for the entire project length, while monthly reporting is intended to capture quantitative and qualitative outputs of program month on month. Monthly reports also bring out pace of the program revealing number of beneficiaries added. This also helps to identify immediately any difficulty that is causing hindrance to the program.
5. Financial audits: In addition to internal audits, ABF enlists an external auditor with a “contextual understanding of the development sector”[32] to audit / review all projects[33] on an annual basis (e.g. of ABF’s projects as of September 2015, 21 were externally audited). In terms of process, ABF decides the scope of the audit Auditors examine the supporting documents and reports and also visits program sites to make the audit process more practical. ABF remarks that the “impact of the project is validated further through the transparency associated with external evaluation…and helps them showcase their projects to a wider audience.”[34]
6. Risk Evaluation by news tracking: ABF has also recently begun practicing a risk evaluation of its portfolio organization by tracking the print and social media activities of their NGO partners on a daily basis.[35] The tracking includes information on the governing body members of NGO partners and the organization as a whole. The reports includes positive as well as negative news and is shared internally. Adequate action is taken wherever required. An annual check is also done as a process and as a precautionary measure, and names of governing board members of NGO partner are scrubbed against records of world check list and other banned lists.
7. Rating tool for project renewal: ABF’s projects are renewed on an annual basis, depending on the satisfactory fulfillment of indicators outlined in the initial rating tool.
The rating tool is designed to examine governance, financial process, statutory compliances, project management sustainability etc. of the partner NGO. On the basis of this tool programs are renewed and informed decisions are taken.
Tailoring monitoring techniques to areas of focus
When the program is designed in the beginning clear measurable indicators are also developed so that at any given point of time these can be tested / measured. Baseline data of each household is also collected so that, a good sample can be picked from 100% data. Using both baseline and measurable indicators frame work of impact measurement is designed. The frame work is designed jointly by the funder as well as the investee organisation. The frame work is customised as per the theme and type of interventions.[36]
During the quarterly field visits, each lasting 2-3 days, ABF’s Program Manager interacts with 5-10 beneficiaries, the implementing partner and other local stakeholders.[37] Observations from these field visits are added to the impact assessments, evaluation reports and audits conducted by the third parties to gauge overall impact.
TISS, one of the third party assessors of impact for ABF, perceives output as the “short [and] medium term effect of the activity,” or “the in-between stage before impact is visible.”[38] Impact, in turn, is defined as both the positive and negative effects following from an intervention or interventions. The information for impact assessment is gathered through internal and external evaluation processes involving baseline data and “a mix of quantitative and qualitative research methods”[39] TISS-ABF note “impact…is unique and dynamic and cannot be…represented through outputs alone.”[40] Baseline data on beneficiaries is provided by ABF / partner organizations and includes things like income indicators; demographic information; expense indicators; type of ration card; voter card details; type of house; and family income levels, fixed assets, household goods etc.[41] Impact assessment for two of ABF’s focus areas, Agriculture and Skills Development, respectively, are explored further below:
1. Agriculture & Allied Interventions: For this area of focus, ABF relies on a combination of site visits by various staff members of ABF and mid-term reviews and impact assessments conducted by a third party implementing partner to gauge impact and outcomes.[42]
The third party assessor in this area of focus often observed activities among beneficiaries like the development of rainwater harvesting structures, diversion based irrigation structures, formation of self-help groups; the provision of workshops and training to farmers on scientific agricultural practices; and the diversification of livelihood generation activity. Based on these interventions, observed outputs included increased crop yield, household income and access to nutritious produce; increased interest among marginalized individuals (i.e. women) in becoming self-employed; increased participation of women in community life and financial activity; and increased knowledge of soil treatment and maintenance. In certain interventions, an increase of 75% was even observed in overall farm production for those who had been practicing farming before the intervention.
From these outputs, certain outcomes were identified, including improved health through consumption of quality crops; decrease in caste discrimination due to the formation of inclusive community self-help groups; increased resilience of community ties, particularly among women; increased education for children; and empowerment of beneficiaries by raising awareness of similar agricultural training initiatives for self-development.[43]
2. Skills Development Initiatives: A range of vocational training programs are contained within this focus area, many of which target special needs individuals or girls and women.
Outputs tracked by TISS-ABF within this focus area include the number of beneficiaries trained; the capacity created; employment; wages; sectors of training; and socio-economic and demographic outreach of the initiatives.[44] Subsequently defined outcomes included employability; income generation; enhanced learning and adaptability; entrepreneurship; social inclusion and mobilization; and personal development. Based on these outputs and outcomes[45], impact was broadly defined as increased accessibility of skilling programs to marginalized populations (including women and lower income segments).[46]
For instance, in the case of SPJ Sadhana School’s vocational training intervention for special needs individuals, outputs included the specialized training of 21 teachers, therapists and counselors; a total of 137 children trained and “integrated into mainstream society”; and increasing use of the school as a “learning ground” that attracted other special education professionals to exchange knowledge and receive further training.[47] Another vocational school for special needs populations – Nav Bharat Jagriti Kendra – uses similarly themed outcomes, like “66 graduates have started earning incomes based on their skills” and “training in mobility, financial literacy, [and] soft skills has helped trainees gain social independence and [lead] a higher quality of life.”[48]
ABF’s Challenges to Impact Assessment and Solutions
ABF has encountered and continues to deal with some operational and strategic challenges to its monitoring and evaluation efforts. Operationally, it has been suggested that ABF digitize its reporting processes, which are still all manual, in order to make them more efficient and shareable with all members of the ABF team. In this respect, ABF intends to implement “data sorting at many levels” in the future to make the data gathered more effective and accessible.[49]
In terms of evaluation barriers, like others, ABF has found challenges in striking the right amount of required reporting from implementing partners, some of whom commented to ABF that spending time on monthly reports took time away from their work in the field with beneficiaries and furthermore, that “they do not have much project-related progress to report on a monthly basis.” ABF has taken these concerns into account and from June 2015 onwards monthly reports re designed to contain only statistical numbers and quarterly reports cover quantitative and narrative reports. Another, more initial, monitoring challenge in ABF’s experience was acquainting their partner NGOs with the “process of documentation and report writing in the format that the ABF expected from them with a focus on targets and impact rather than exhaustive narratives.”[50]
ABF also encounters particular monitoring challenges that arise from the nature of specific projects. For instance, the biggest challenge facing vocational training is “enhancing placement and employability prospects of youth from rural areas and addressing the high attrition rates of beneficiaries that have gained employment after completing the course.” To track these behaviors, it is essential to gather in-depth employment and post-placement tracking data in order to evaluate impact and outcomes, a task requiring large amounts of effort, time and access to data that may or may not be available to begin with.[51] Tracking beneficiaries post program / post-graduation is a work in progress activity, ABF faces some challenges there as well, as beneficiaries get relocated and are unable to be reached out to due to lack of communication.
Regarding challenges in meeting KPIs, ABF is committed to working with its implementing partners to identify why projects do not fulfill their potential when they fall short of their projected targets. ABF notes that when targeted numbers (say, # of beneficiaries impacted) are not reached, ABF’s team takes the opportunity to discuss the root causes with the field team and “understand the organic or artificial impediments” to the project’s progress. Often, ABF finds that there may be a socio-cultural or “season-specific reason” for lack of attendance (like students who are needed by their families to work during agricultural cycles, or in cases with female beneficiaries, related to menstruation cycles, when they are commonly home-bound).[52] The exit strategy outlines smooth transition of programs by making it sustainable, ultimately finding, introducing or referring their partners to another corporate funder or arranging avenues for NGOs to exhibit their abilities by introducing them at various forums. The impact assessment reports have largely attracted many more funders and have brought sustainability to the organizations as well as to the program. .[53]
In Sum
ABF’s approach to impact assessment exemplifies the range of commonly accessible tools that many venture philanthropists – with all ranges of resources – can use as an entry point into understanding and monitoring their impact. It also illustrates how an organization gets started with a broad sense of outcome to be achieved, allows its investees a reasonable timeframe to achieve these and finally does a rigorous mid-term evaluation with external partners.
Going forward, ABF also plans to introduce an ERP software, Log Frame Analysis for all programs, external ratings from reputed international credit rating agencies for their’ projects, Standard Operating Practices aligned with GRI-G4 standards and such other evaluating tools and techniques.
References
Tata Institute of Social Sciences (TISS). CSR Process Management Manual of Axis Bank Foundation. 2015, Axis Bank Foundation.
Tata Institute of Social Sciences (TISS) – Axis Bank Foundation (ABF). Reports on Sectorial Impact.
– Agriculture & Allied Interventions. 2015, Axis Bank Foundation.
– Skill Development Initiatives. 2015, Axis Bank Foundation.
[1] Tata Institute of Social Sciences (TISS). CSR Process Management Manual of Axis Bank Foundation. 2015, Axis Bank Foundation, pp. 28, accessible on http://www.axisbankfoundation.org/images/TISS-ABF-CSR-Process-Manual.pdf
[2] http://www.livemint.com/Companies/DEUlRJ2zFLlPMJuhtwv3fL/Axix-fixes-focus-on-livelihoods.html, published on 24 Sept 2015, accessed on 23 Feb 2016
[3] http://forbesindia.com/article/philanthropy-awards-2014/fixing-the-big-picture-axis-bank-foundation/39287/1 published on 2 Jan 2015, accessed on 23 Feb 2016
[4] TISS. CSR Process, pp. 17
[5] Email conversation with Beenoxi Arora on 31 March 2016
[6] TISS. CSR Process, pp. 20.
[7] TISS. CSR Process, pp. 20.
[8] Email conversation with Wilfred Barboza of ABF on 18 Feb 2016.
[9] TISS. CSR Process, pp. 8.
[10] TISS. CSR Process, pp. 20.
[11] TISS. CSR Process, pp. 5.
[12] Email conversation with Wilfred Barboza of ABF on 18 Feb 2016.
[13] Email conversation with Wilfred Barboza of ABF on 18 Feb 2016.
[14] Conversation with Wilfred Barboza & Beenoxi Arora of ABF on 12 October 2015.
[15] Conversation with Wilfred Barboza & Beenoxi Arora of ABF on 12 October 2015.
[16] TISS. CSR Process, pp. 5.
[17] TISS. CSR Process, pp. 54.
[18] TISS. CSR Process, pp. 31
[19] TISS. CSR Process, pp. 54.
[20] TISS. CSR Process, pp. 56.
[21] TISS. CSR Process, pp. 55.
[22] TISS. CSR Process, pp. 55.
[23] TISS. CSR Process, pp. 55.
[24] TISS. CSR Process, pp. 54.
[25] TISS. CSR Process, pp. 56.
[26] TISS. CSR Process, pp. 54.
[27] TISS. CSR Process, pp. 54.
[28] TISS. CSR Process, pp. 63.
[29] TISS. CSR Process, pp. 64.
[30] TISS. CSR Process, pp. 74.
[31] TISS. CSR Process, pp. 79.
[32] TISS. CSR Process, pp. 7.
[33] Exchange rate as of 2 September 2015
[34] TISS. CSR Process, pp. 80.
[35] TISS. CSR Process, pp. 7.
[36] Email conversation with Wilfred Barboza of ABF on 18 Feb 2016.
[37] TISS-ABF, Report on Sectoral Impact: Skill Development Initiatives, pp. 28, accessible at http://www.axisbankfoundation.org/images/TISS-ABF-Skill-Development-Report.pdf
[38] Tata Institute of Social Sciences (TISS) – Axis Bank Foundation (ABF). Report on Sectoral Impact: Skill Development Initiatives. 2015, Axis Bank Foundation, pp. 23.
[39] TISS-ABF, Report on Sectoral Impact: Skill Development Initiatives, pp. 2
[40] TISS-ABF, Report on Sectoral Impact: Skill Development Initiatives, pp. 6.
[41] TISS-ABF, Report on Sectoral Impact: Skill Development Initiatives, pp. 28.
[42] Tata Institute of Social Sciences (TISS) – Axis Bank Foundation (ABF). Report on Sectoral Impact: Agriculture and Allied Interventions. 2015, Axis Bank Foundation, pp. 85.
[43] TISS-ABF, Report on Sectoral Impact: Agriculture and Allied Interventions, pp. 73-84.
[44] TISS-ABF, Report on Sectoral Impact: Skill Development Initiatives, pp. 22.
[45] Outcomes and output are often conflated in the report: http://www.axisbankfoundation.org/images/TISS-ABF-Skill-Development-Report.pdf
[46] TISS-ABF, Report on Sectoral Impact: Skill Development Initiatives, pp. 30.
[47] TISS-ABF, Report on Sectoral Impact: Skill Development Initiatives, pp. 64.
[48] TISS-ABF, Report on Sectoral Impact: Skill Development Initiatives, pp. 66.
[49] TISS. CSR Process, pp. 79.
[50] TISS. CSR Process, pp. 63.
[51] TISS. CSR Process, pp. 56.
[52] TISS. CSR Process, pp. 55 – 56.
[53] TISS. CSR Process, pp. 79.
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