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Free SROI Calculator

Social Return on Investment (SROI) is a framework that measures the social, environmental, and economic value generated for every rupee invested in a CSR project. An SROI ratio of 3.2:1 means every ₹1 invested creates ₹3.20 in measurable social value. This free calculator helps Indian corporates estimate the SROI of their CSR programmes under Section 135 of the Companies Act 2013, using the methodology aligned with ICAI's CSR impact assessment guidelines.

Calculate the Social Return on Investments through iAmpact's free calculator.

No Login required

iAmpact logo

Free SROI Calculator

Free SROI Calculator

Social Return on Investment (SROI) is a framework that measures the social, environmental, and economic value generated for every rupee invested in a CSR project. An SROI ratio of 3.2:1 means every ₹1 invested creates ₹3.20 in measurable social value. This free calculator helps Indian corporates estimate the SROI of their CSR programmes under Section 135 of the Companies Act 2013, using the methodology aligned with ICAI's CSR impact assessment guidelines.

Calculate the Social Return on Investments through iAmpact's free calculator.

No Login required

What Is Social Return on Investment (SROI)?

Social Return on Investment is an internationally recognised framework for measuring and communicating the value created by social, environmental, and economic activities — expressed in monetary terms relative to the investment made. In India, SROI has become particularly important because impact assessment is mandatory for companies with average CSR obligations of ₹10 crore or more (under Companies Act 2013 rules), BRSR disclosures increasingly require quantified social impact data, and the Companies (Amendment) Bill 2025 signals a continued shift from spend-compliance to outcome-accountability.

The SROI Formula

SROI Ratio = Total Social Value Created ÷ Total Investment

Where Total Social Value is the monetised value of outcomes experienced by beneficiaries and wider stakeholders, and Total Investment is the total CSR expenditure on the programme.

Below 1:1

Social value less than investment, programme needs redesign

1:1 to 2:1

Acceptable; common in capital heavy infrastructure programmes

2:1 to 4:1

Strong; typical for education and livelihood programmes

Above 4:1

Excellent; common in preventive health and community mobilisation

How to Calculate SROI — Step by Step

01

Identify Stakeholders and Outcomes

List everyone who experiences a material change as a result of your CSR programme: primary beneficiaries, their families, the local community, and the implementing NGO's staff. For each group, identify the specific outcomes — a skill acquired, a disease prevented, an income generated, a child kept in school.

02

Assign Financial Proxies to Each Outcome

A financial proxy converts a social outcome into a monetary value. Examples for Indian CSR: Child prevented from dropping out (1 year) ≈ ₹25,000–45,000; Person lifted above poverty line ≈ ₹18,000–30,000/year; Rural woman trained in income skill ≈ ₹36,000/year additional income; Medical consultation avoided (preventive) ≈ ₹800–2,500 per consultation. Use proxies validated by your independent assessor for your specific geography.

03

Apply Four Adjustment Factors

Deadweight: What proportion of outcomes would have happened anyway? Attribution: What proportion is genuinely attributable to your programme vs other factors? Drop-off: How do benefits reduce in Year 2 and 3? Displacement: Does your programme reduce opportunities for others? These adjustments prevent overclaiming and make the ratio credible to auditors.

04

Calculate Net Present Value (for multi-year programmes)

Discount future outcomes to present value using a discount rate of 3.5% (aligned with UK HM Treasury Green Book standard, widely used in Indian impact assessments) to account for the time value of money.

05

Calculate the Ratio and Interpret

Divide Total Social Value (after adjustments) by Total Investment. Express as: "For every ₹1 invested, ₹X of social value was created." An SROI of 2:1 or higher indicates strong social value creation for most Indian CSR programme types.

SROI and Mandatory CSR Impact Assessment in India

Who Must Conduct Impact Assessment

Under the Companies (CSR Policy) Rules, companies with an average CSR obligation of ₹10 crore or more over the preceding three years must conduct independent impact assessment of CSR projects with an outlay of ₹1 crore or more, completed at least one year before the assessment. Assessment costs are capped at the lower of 5% of total CSR spend or ₹50 lakh per year. The assessment must be conducted by an independent third-party agency.

About This Calculator — What It Gives You and What It Doesn't

This free calculator provides an estimate of SROI based on indicative financial proxies and simplified adjustment factors. It is useful for: understanding the relative social value of different programme types before selecting projects, communicating approximate impact to internal stakeholders and Boards, and preparing for a formal independent impact assessment.

How iAmpact Makes SROI Calculation Practical

How iAmpact Makes SROI Calculation Practical

The biggest barrier to SROI calculation for most Indian CSR teams is not the formula, it is the data. Calculating an accurate SROI requires baseline data for each beneficiary group before the programme starts, structured activity and output records throughout the programme, validated outcome data at programme end, and financial records linking expenditure to specific activities and outcomes.

iAmpact captures all four data layers as part of its standard project tracking workflow. Baseline assessments are built into project setup. Field teams collect outcome data throughout implementation. AI validates submissions and flags missing data. At programme end, the platform generates a structured data export ready for an independent assessor what traditionally requires 3–4 months of retrospective data collection is already done.

The biggest barrier to SROI calculation for most Indian CSR teams is not the formula, it is the data. Calculating an accurate SROI requires baseline data for each beneficiary group before the programme starts, structured activity and output records throughout the programme, validated outcome data at programme end, and financial records linking expenditure to specific activities and outcomes.

iAmpact captures all four data layers as part of its standard project tracking workflow. Baseline assessments are built into project setup. Field teams collect outcome data throughout implementation. AI validates submissions and flags missing data. At programme end, the platform generates a structured data export ready for an independent assessor what traditionally requires 3–4 months of retrospective data collection is already done.

Ready to make CSR simpler?

Reach out to our support team for any queries or assistance.

Ready to make CSR simpler?
Ready to make CSR simpler?

Reach out to our support team for any queries or assistance.

Reach out to our support team for any queries or assistance.

What Is Social Return on Investment (SROI)?

Social Return on Investment is an internationally recognised framework for measuring and communicating the value created by social, environmental, and economic activities — expressed in monetary terms relative to the investment made. In India, SROI has become particularly important because impact assessment is mandatory for companies with average CSR obligations of ₹10 crore or more (under Companies Act 2013 rules), BRSR disclosures increasingly require quantified social impact data, and the Companies (Amendment) Bill 2025 signals a continued shift from spend-compliance to outcome-accountability.

The SROI Formula

SROI Ratio = Total Social Value Created ÷ Total Investment

Where Total Social Value is the monetised value of outcomes experienced by beneficiaries and wider stakeholders, and Total Investment is the total CSR expenditure on the programme.

Below 1:1

Social value less than investment, programme needs redesign

1:1 to 2:1

Acceptable; common in capital heavy infrastructure programmes

2:1 to 4:1

Strong; typical for education and livelihood programmes

Above 4:1

Excellent; common in preventive health and community mobilisation

How to Calculate SROI — Step by Step

01

Identify Stakeholders and Outcomes

List everyone who experiences a material change as a result of your CSR programme: primary beneficiaries, their families, the local community, and the implementing NGO's staff. For each group, identify the specific outcomes — a skill acquired, a disease prevented, an income generated, a child kept in school.

02

Assign Financial Proxies to Each Outcome

A financial proxy converts a social outcome into a monetary value. Examples for Indian CSR: Child prevented from dropping out (1 year) ≈ ₹25,000–45,000; Person lifted above poverty line ≈ ₹18,000–30,000/year; Rural woman trained in income skill ≈ ₹36,000/year additional income; Medical consultation avoided (preventive) ≈ ₹800–2,500 per consultation. Use proxies validated by your independent assessor for your specific geography.

03

Apply Four Adjustment Factors

Deadweight: What proportion of outcomes would have happened anyway? Attribution: What proportion is genuinely attributable to your programme vs other factors? Drop-off: How do benefits reduce in Year 2 and 3? Displacement: Does your programme reduce opportunities for others? These adjustments prevent overclaiming and make the ratio credible to auditors.

04

Calculate Net Present Value (for multi-year programmes)

Discount future outcomes to present value using a discount rate of 3.5% (aligned with UK HM Treasury Green Book standard, widely used in Indian impact assessments) to account for the time value of money.

05

Calculate the Ratio and Interpret

Divide Total Social Value (after adjustments) by Total Investment. Express as: "For every ₹1 invested, ₹X of social value was created." An SROI of 2:1 or higher indicates strong social value creation for most Indian CSR programme types.

SROI and Mandatory CSR Impact Assessment in India

Who Must Conduct Impact Assessment

Under the Companies (CSR Policy) Rules, companies with an average CSR obligation of ₹10 crore or more over the preceding three years must conduct independent impact assessment of CSR projects with an outlay of ₹1 crore or more, completed at least one year before the assessment. Assessment costs are capped at the lower of 5% of total CSR spend or ₹50 lakh per year. The assessment must be conducted by an independent third-party agency.

About This Calculator — What It Gives You and What It Doesn't

This free calculator provides an estimate of SROI based on indicative financial proxies and simplified adjustment factors. It is useful for: understanding the relative social value of different programme types before selecting projects, communicating approximate impact to internal stakeholders and Boards, and preparing for a formal independent impact assessment.

How iAmpact Makes SROI Calculation Practical

The biggest barrier to SROI calculation for most Indian CSR teams is not the formula, it is the data. Calculating an accurate SROI requires baseline data for each beneficiary group before the programme starts, structured activity and output records throughout the programme, validated outcome data at programme end, and financial records linking expenditure to specific activities and outcomes.

iAmpact captures all four data layers as part of its standard project tracking workflow. Baseline assessments are built into project setup. Field teams collect outcome data throughout implementation. AI validates submissions and flags missing data. At programme end, the platform generates a structured data export ready for an independent assessor what traditionally requires 3–4 months of retrospective data collection is already done.

Ready to make CSR simpler?

Reach out to our support team for any queries or assistance.