Focus of Measurement

To determine if CSR makes a difference to stakeholders, an unbiased assessment has to be
undertaken on the following categories:

·      Internal Stakeholder Effects: It concerns with how various
activities of the company affect the stakeholders inside the firm.

·      External Stakeholders Effects: It concerns the impact of corporate
actions on persons outside the firm.  

         External Institutional Effects: It refers to the effects business has
on the larger institution of the state, Nation and international level rather
than any particular stakeholder group.