Curriculum NISM Series XXIII: Social Impact Assessors Certification Examination
I: Introduction to Social Sector Ecosystem
Section I: Social Sector in India
A. Overview of Social Sector in India
B. Sustainable Development Goals (SDGs)
C. Concept of Social Enterprises (SE)
D. Taxonomy related to Social Enterprises
E. Social Intervention
F. International standards applicable for social development
G. Challenges of comparability faced by social sector organisations
H. Social Sector Landscape in India
I. Social Sector Inequities
Section II: Indian Financial Markets
A. Indian Financial Markets
B. Type of Securities
II: Social Stock Exchange: Introduction, Funding Structures and Instruments
A. Concept of Social Stock Exchange
B. Stakeholders of Social Stock Exchange
C. Funding Structures
III: Registration and Listing on Social Stock Exchanges
A. Registration process on Social Stock Exchanges
B. Rights, Obligations and Disclosures Document
C. Key Listing Guidelines
IV: Understanding Logic Model in Social Programs for Social Impact Assessment
A. Logical Framework Analysis for Social Enterprises
B. Key Components of LFA
C. The flow of Project/ Program design under Logic Model
D. Developing the Logical Framework Matrix
E. Logical Framework Matrix
V: Social Impact Assessment and Social Impact Assessors
A. Evolution of Social Impact Assessment
B. Principles of Impact Assessment
C. Social Impact Assessors
D. Social Impact Assessment (Audit) Standards
E. List of Social Impact Assessment (Audit) Standards (SAS)
F. Social Impact Assessment Standard (SAS) Framework
G. Social Impact Assessment Process
H. Impact Assessment Evidence
I. Social Impact Assessment Engagement
J. Social Impact Assessment Quality Control for Social Impact Assessor/ Audit firm
K. Field level research agency and/or subject matter experts
L. Challenges related to Social Impact Assessment
M. Use of Technology in Social Impact Assessment
N. Social Impact Assessment Report
P. Impact Assessment Conclusions
VI: Social Impact Assessment Frameworks, Techniques and Standards
A. Introduction to Social Impact Assessment Frameworks
B. Other Guidelines and Tools for Impact Assessment
VII: Social Impact Assessment Reporting
A. Social Impact Assessment
B. Different organisational models for structuring evaluation
C. Impact Reporting
D. Issues or Challenges in conducting SIA
VIII: Social Impact Assessment (Case Studies)
A. Case Study on Draft Social impact assessment Standard (SAS) 500: Ensuring environmental sustainability, addressing climate change including mitigation and adaptation, forest and wildlife conservation
B. Case Study on Draft Social impact assessment Standard (SAS) 200: Promoting health care including mental healthcare, sanitation and making available safe drinking water
C. Case Study on Draft Social impact assessment Standard (SAS) 400: Promoting gender equality, empowerment of women and LGBTQIA+ communities
D. Case Study on Draft Social Impact Assessment Standard (SAS) 1300: Promotion of Financial Inclusion
E. Case Study on Affordable Housing on Draft Social Impact Assessment Standard (SAS) 1100: Slum area development, affordable housing and other interventions to build sustainable and resilient cities
IX: Disclosure Norms, Reporting Requirements by Social Impact Assessor and Penalties
A. Disclosures as per SEBI ICDR Regulations
B. Disclosures norms under SEBI LODR Regulations
C. Penalties as per the SEBI Act, 1992
X: Taxation
A. Introduction
B. Deduction under section 80G of Income Tax Act
C. Exemptions for Social Enterprises
XI: Key Regulations
A. SEBI Act 1992
B. SEBI Issue of Capital and Disclosure Requirements Regulations, 2018
C. SEBI Listing Obligations and Disclosure Requirements Regulations, 2015
D. Prevention of Money-Laundering Act, 2002
E. SEBI Prevention of Fraudulent and Unfair Trade Practices Regulations, 2003
