Social impact measurement logics
| Logic | Focus | Coding patterns | Examples | Link to impact |
|---|---|---|---|---|
| Managerial | Managerial approaches emphasize efficiency, comparability and performance control |
| SROI, data envelopment analysis (DEA), big data analytics | These approaches conceptualize impact as a measurable outcome attributable to organizational activity, aligning with attribution-based and short-term perspectives |
| Accountability | Accountability-oriented approaches prioritize legitimacy and stakeholder inclusion |
| Blended value accounting, compromising accounts | These approaches reinforce a normative understanding of impact, where measurement serves to demonstrate value |
| Learning/systemic | Learning-oriented approaches emphasize adaptation, context and complexity |
| Outcome harvesting, systems approaches, SIMPLE | These approaches conceptualize impact as emergent and relational, aligned with long-term and systemic perspectives |
| Logic | Focus | Coding patterns | Examples | Link to impact |
|---|---|---|---|---|
| Managerial | Managerial approaches emphasize efficiency, comparability and performance control | Strong reliance on quantitative indicators Orientation towards standardization and financing purposes Limited process orientation Weak stakeholder engagement | SROI, data envelopment analysis ( | These approaches conceptualize impact as a measurable outcome attributable to organizational activity, aligning with attribution-based and short-term perspectives |
| Accountability | Accountability-oriented approaches prioritize legitimacy and stakeholder inclusion | Strong stakeholder engagement Combination of quantitative and qualitative measures Limited comparability Emphasis on legitimacy and resource acquisition | Blended value accounting, compromising accounts | These approaches reinforce a normative understanding of impact, where measurement serves to demonstrate value |
| Learning/systemic | Learning-oriented approaches emphasize adaptation, context and complexity | High adaptability Strong qualitative components Emphasis on process rather than outcomes Orientation towards] strategy and societal change | Outcome harvesting, systems approaches, | These approaches conceptualize impact as emergent and relational, aligned with long-term and systemic perspectives |
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