Why CSR projects are to be appraised before implementation? Discuss any two CSR project appraisal techniques with examples.

Corporate Social Responsibility (CSR) has become an integral aspect of business operations, reflecting a commitment to contribute positively to society and the environment. CSR projects are designed to address social and environmental issues, and their successful implementation is crucial for both the company and the communities they aim to serve. Appraising CSR projects before implementation is a fundamental step to ensure their effectiveness, alignment with organizational goals, and positive impact. This process involves evaluating various factors to make informed decisions and optimize resource allocation.

Two essential CSR project appraisal techniques are the Cost-Benefit Analysis (CBA) and Social Return on Investment (SROI).

### Cost-Benefit Analysis (CBA):

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