Larsen & Toubro (L&T)

Larsen & Toubro (L&T)

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

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Partner/Client

Larsen & Toubro (L&T)

Sector

Corporate

Location

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

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Key Highlights

• 31 L&T projects across 15 cities, towns, and villages of 6 states underwent the social audit.

• The projects came under four domains- Education, Health, Skill Development, and Community Development.

• 565 stakeholders, including programme beneficiaries, Institution/Non-Governmental Organization (NGO) representatives, and L&T team members, were consulted as part of the audits.

Social Audit of L&T’s CSR initiatives

Under its Corporate Social Responsibility (CSR) initiatives, L&T strives to contribute to inclusive growth by empowering communities and accelerating development in the vicinity of its areas of business operation.

L&T has implemented sustainable CSR programmes in the thrust areas of education, health, skill development, and community development, either via direct implementation or in partnerships with Non-Governmental Organisations (NGOs) and government organisations. 14 L&T subsidiary companies independently implemented by 237 initiatives, spread across 23 states, have been. The highest number of programmes were implemented in the states of Gujarat, Maharashtra, and Tamil Nadu.

4^th Wheel carried out the social audit with the key objectives of mainstreaming impact evaluation, system improvisation, and an innovative approach for community development. It did so by undertaking the following efforts:

• The audit identified impact linkages that exist between programme/delivery mechanisms and the needs of the thematic domains.

• The audit outlined stakeholders and establishing their levels of impact and areas of influence.

• The audit facilitated organisational learning on how to improve social performance.

Research Tools

01. Convergent Interviews

02. Focus Group Discussions

03. Observations and Profiling

04. Visual Aids 

Approach

The Social Audit Framework assessed the social performances of 31 Corporate Social Responsibility (CSR) programmes based on the following five dimensions:

1. Values and Strategy

2. Design and Relevance

3. Implementation Modalities

4. Effectiveness and Impact

5. Sustainability

The Framework provided an objective and data-oriented structure to assess performance based on quantitative data and qualitative insights, collected through a mix of stakeholder engagement, document reviews, and field visit observations. A detailed stakeholder matrix and outcome grids were prepared for each programme 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, measure impact, and determine the scope for improvements and further plans.