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 approach was used to evaluate L&T’s CSR performance and was derived from the criteria for Evaluating Development Assistance as defined by the Development Assistance Committee of the Organisation for Economic Co-operation and Development (OECD). The guidelines were designed to provide information that is credible and useful, enabling the incorporation of lessons learnt into the decision-making process of stakeholders. The framework assessed each program’s individual social performances 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. Each program was scored on a pre-determined scale based on the evidence collected, which enabled comparability between different programs, and assessed relative performance.