Form 2.1

Once a social enterprise has reported its general, governance and finance data through Forms 1A and 1B, it still has to tell the story of what its work actually achieved. That is what Form 2.1 is for.

The workbook's own description: Form 2.1 is the "Annual Social Impact Report by Social Enterprise," prepared "in terms of Regulation 91E (1) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015."

It is the social enterprise's own account of its impact — written by the organisation itself, before an independent assessor's separate report on the same year enters the picture.

Form 2.1 is the third of the workbook's four named reporting formats, and its regulatory anchor is specific:

The pairing is deliberate: 91E(1) and 91E(2) are sub-regulations of the same provision, one requiring the enterprise's self-reported impact account, the other requiring an independent check on it. Form 2.1's content connects directly to the Annual Impact Report material the workbook sets out elsewhere — general aspects, an Approach/Strategic Intent statement, and an Impact Score Card covering metrics monitored, narratives of impact, and beneficiary/stakeholder validation.

Illustrative figures.

Jal Seva Trust files its Form 2.1 for the year ended 31 March, reporting: 72,000 beneficiaries reached through its water projects that year, key metrics monitored (litres of clean water delivered per day, number of functioning water points), and stakeholder validation collected through beneficiary surveys.

This is Jal Seva's own account, prepared under Regulation 91E(1). A separate Social Impact Assessor, engaged independently, then files Form 3.1 under Regulation 91E(2) — its own assessment of whether Jal Seva's claimed 72,000-beneficiary figure and impact narrative hold up under independent review.

The two forms are filed for the same reporting year, on the same underlying project, but by two different parties — one self-reported, one independently assessed — which is exactly the check-and-balance the 91E(1)/91E(2) pairing is designed to create.

Chapter 9, section 9.2.2, names Form 2.1 as the Annual Social Impact Report under Regulation 91E(1). Expect a question matching each form number to its correct sub-regulation — 91E(1) for the enterprise's own report (Form 2.1), 91E(2) for the assessor's report (Form 3.1) — and a question on who prepares each.

• Form 2.1 is prepared by the Social Enterprise itself; Form 3.1 is prepared by the independent Social Impact Assessor. Swapping who files which form is the most common error.
• 91E(1) → Form 2.1; 91E(2) → Form 3.1. The sub-regulation numbers map directly onto the form numbers in the same order — memorise the pairing, not just the individual facts.
• Form 2.1 is the enterprise's own self-reported account — it is not independently verified by itself; verification is Form 3.1's job.
• Do not confuse Form 2.1 with the broader Annual Impact Report — Form 2.1 is one specific component filed within, and under the same 91E framework as, the wider AIR disclosure.