For years, social impact reporting relied on stories and fragmented data. That phase is now closing.
With the introduction of 16 Social Audit Standards (SAS) by ICAI, impact is being examined with the same seriousness as financial performance. Education, healthcare, and poverty outcomes are no longer claims; they are auditable results.
Under SAS 300, saying “we created impact” is not enough. Organisations must prove outcomes through verified metrics.
With NGOs already listed and impact becoming a measurable and tradable asset, unverified data directly puts funding at risk. Regulators like SEBI can impose penalties up to ₹1 crore for non-credible impact disclosures.
This shift places Chartered Accountants and Social Auditors at the centre of trust, bridging intent and evidence. If impact cannot be proven, the mission itself becomes vulnerable. The sector is moving from narrative to numbers.
