Larsen & Toubro (L&T)

Social audit of CSR initiatives to mainstream impact evaluation and system improvisation.

Larsen & Toubro (L&T)


Gujarat, Maharashtra, Tamil Nadu, Orissa, Karnataka, Andhra Pradesh

Key Highlights

  • 31 L&T projects across 15 cities, towns and villages of 6 states underwent the social audit.
  • Projects were under four domains of education, health, skill development and community development.
  • 565 stakeholders including program beneficiaries, Institution/NGO representatives and L&T team members consulted as part of the audits.

Social Audit of L&T’s CSR initiatives.

Under its Corporate Social Responsibility (CSR) initiatives, Larsen & Toubro (L&T) strives to contribute towards inclusive growth by empowering communities and accelerating development near its areas of operation. L&T has implemented sustainable CSR programs in the thrust areas of education, health, skill development and community development either via direct implementation, in partnerships with NGO or government organisations. 237 such initiatives have been independently implemented by 14 subsidiary companies of L&T and spread across 23 states. The highest number of programs were implemented in the states of Gujarat, Maharashtra and Tamil Nadu. The social audit was carried out with the key objective of mainstreaming impact evaluation and system improvisation as well as to set an innovative approach for community development. It did so by identifying impact linkages that exist between program/delivery mechanisms and the needs of the thematic domains, outlining stakeholders and establishing their levels of impact and areas of influence as well as facilitating organisational learning on how to improve social performance.

Research Tools

01. Convergent Interviews
02. Focus Group Discussions
03. Observations and Profiling
04. Visual Aids 


The Social Audit Framework assessed the social performances of 31 CSR programs based on five broad dimensions, i.e.: 1. Values and Strategy, 2. Design and Relevance, 3. Implementation Modalities 4. Effectiveness and Impact and 5. Sustainability. This provided an objective, data-oriented structure to assess performance based on quantitative data and qualitative insights collected through a process of stakeholder engagement, document reviews and field visit observations.  Detailed stakeholder matrix and outcome grids were prepared for each program, which shaped the design of the audit tools. Field visits comprised of interactions with local partners, stakeholders and a sample set of beneficiaries to gauge perceptions of and measure impact, and also determine the scope for improvements and future plans.