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Project formulation is a critical phase in the implementation of CSR (Corporate Social Responsibility) projects and programmes. It refers to the process of identifying, planning, and structuring a project before execution begins. Proper project formulation ensures that CSR initiatives align with both organizational values and community needs, thereby maximizing impact and sustainability. The key elements of project formulation include needs _____ _______ __________ _______ ______ __________ ____.
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