91E Annual Impact Report

Guidance note on AIR for all Social Enterprises is Given in

• Annexure II of Circular issued by SEBI on Framework of Social Stock Exchange
• SEBI (LODR) Regulations
• SEBI (ICDR) Regulation
• Securities Contract (Regulation) Act

Annual Impact report should contain

• a. General Disclosure aspect, Financial Disclosure Aspect, Governance disclosure Aspect
• Target Statement, Strategy and Vision
• Strategic intent and planning, Approach and Impact score card
• Reach,Depth and Includion

Which of the following statements are correct in repsect of identifcation of significant activity to be covered under AIR a. In case of only registered NPO methodology of determination of significant activity to be diclosed, b. In case of listed NPO - activity mentioned in fund raising doscument is significant activity c. Activity disclosed by Person authorised by Board will be treated as significant activity and no explaination is required in ths respect

• only a
• only b
• a & b
• a , b & c

alignment of solution to Sustainable Development Goals (SDGs)/national priorities/state priorities/ developmental priorities to be disclosed under which part of AIR

• Strategic Intent and Planning
• Approach
• Impact Score Card
• Target Statement

Positive and potential unintended negative outcomes of the activities, intervention, programs or project to be disclosed under which aspect of AIR

• Strategic Intent and Planning
• Approach
• Impact Score Card
• Target Statement

SEs shall disclose the report of the -------------------- along with AIR

• Financial Auditor
• Social Auditor
• Forensic Auditor
• Internal Auditor

Outreach Materices for target statement doesn't include

• Proportion of target segment(s) who have been reached in the reporting period
• Net increase in Income levels of customers / recipients among target segment(s)
• Proportion of target segment(s) who accepted the organization`s solution
• Cumulative reach (members of the target segment served since inception)

Impact Score card in AIR should not include

• Metrices to be moitored
• Highlights or achievement during reporting period
• Benficiary / Stakeholder feedback
• Beneficiary / Stakeholder Validation

Social Auditor is entitled to carry out audit of ?.. Of NPOs

• AFS
• AIR
• Working of Listed Social Enterprise
• Annual Report

In reference to SSE framework, AIR stands for?...

• All India Radio
• Annual Internal Report
• Audit Impact Report
• Annual Impact Report