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The imperative for impact measurement

对于组织而言,声称自己做得很好,但是我们怎么知道呢?影响测量提出了正确的问题来评估这些主张。

所有组织都有一个对社会和环境的影响ronmental conditions, whether directly or indirectly, intentionally or unintentionally. Across the private sector, there is an increasing interest in identifying, evaluating, and reporting on non-financial measures. As we explain below, the framing of impact influences the way in which it is measured, and indeed, valued. Rather than viewing impact measurement as the search for a single consolidated metric, we instead think of it as a toolkit of principles, approaches, and processes which allow for informed judgements of what a project or investment has achieved what in terms of social and/or environmental changes.

Impact can take many forms. For example, an organisation may be aiming for a reduction in pollution, an improvement in education, or to build community cohesion. In theOxford Impact Measurement Programme,我们在Saïd商学院合作,,,,we define impact as: material changes, in the long-term conditions of people, planet, and systems, whether unintended or intended, and beyond what would have been expected to occur. Each of these components must be considered in how measurement of impact is examined.

企业的压力不断增加,以使其超越底线,尤其是在可持续性方面。

任何干预措施都可能影响一系列利益相关者:从客户,投资者到更广泛的社区或环境。并非所有人都会对资源产生影响。我们的研究认识到,这也是一个谈判过程,其中包括秘密动力动力学,受时间,金钱和数据的限制形成。因此,优先级应该反映出对这些利益相关者最重要的东西,而不是最容易衡量的东西。关于我们选择测量而不是测量的故意选择,告诉我们一个关于选择价值的故事。概念化社会会计作为授权手段recognises stakeholder plurality, and responds to long-standing critiques of positivism.

为什么需要撞击测量?

传统上,影响测量一直是大多数公关evalent in the public sector, expressed through concepts such as performance management or programme evaluation. Governments spend significant amounts of money on initiatives designed to have a social or environmental impact, and they may want to know, or even be mandated to demonstrate, that those initiatives are meeting their intended objectives. Often, these approaches have been focused on a compliance-based reporting, with a view to providing accountability for taxpayers and regulators. Beyond the public sector, the fields of international development, public health, and sociology, among others, have grappled with issues of measurement and valuation over many decades.

最近,人们一直在努力理解和衡量社会和环境的影响。As Colin Mayer has outlined in recent books,,,,companies are looking beyond the single financial bottom line and grappling with the complexity those plural bottom lines create. Boards and investors are integrating these considerations within战略规划和公司目的计划机构投资者正在使用非财务信息为投资决定提供信息。Impact investorsare intentionally deploying capital to generate social and environmental impacts. Philanthropists, civil society, and networks that areadvancing systems change还询问有关影响测量的基本问题。

这些利益相关者中的每一个都有不同的目标和目标,并且在与预期的用户和用途保持一致时,影响测量方法将继续发展。例如,领导者可能希望“证明”某些影响,以证明更多的投资是合理的。另一方面,他们可能希望通过接触更多服务不足的群体(例如通过新的合作伙伴或渠道)来“改善”影响。同样,决策者(董事会,管理团队,投资者或其他人)都可能需要不同类型的信息。通过提供有关倡议或组织影响的有针对性信息,影响度量可以告知利益相关者。它可以确保获得未来投资的买入,鼓励在预期的工作中进一步努力,并远离可能没有的事情,或解决任何负面影响的情况。

An indoor farming facility offers a promising look into a future where sustainable development goals are met.

The opportunity for better impact measurement

我们只在日常生活中环顾四周,看看我们似乎如何痴迷于测量。无论是GDP等广泛的国家措施,还是跟踪您今天采取的步骤的数量,指标都以有形和无形的方式影响我们的生活。这既有利弊。标准化指标肯定可以使用可比和纵向数据(例如,每天有10,000步的目标)来影响积极行为。然而,an inordinate focus on metricsmay promote negative effects and incentives (e.g. not paying attention to diet). In the absence of a transparent audit or assurance regime, there has been a rise in ’impact washing’ – where organisations overclaim the impact they are creating or contributing to.

对影响测量的研究仍在早期,关于如何处理多个利益相关者和歧义程度的惯例很少。这包括在“如何”之前询问“为什么”。例如,找到一种提供精确答案的复杂方法可能会很有吸引力,但是知道您是否提出正确的问题也许更重要。直接跳入关键绩效指标(KPI)通常更容易,但是要了解哪些类型的数据为决策制定,询问谁在决定哪些类型,以及在什么基础上进行挑战。

在影响投资领域,投资者有意寻求社会和环境影响以及财务回报,研究和实践与许多紧张关系和机会抗衡。一方面,有运动共享语言,,,,可比较的指标,,,,andsector reporting这是满足资产所有者和资产经理的信息需求的重要条件。他们也是朝着商定会议迈出的欢迎步骤。另一方面,影响测量也可以满足其他利益相关者的需求,例如集成客户观点on if and how their economic or social situations are improving, and to incorporate the interests of allaffected stakeholders。挑战和机会是在每个独特的环境中找到适当的平衡,并致力于随着时间的流逝做得更好。

Impact measurement is of course about looking back – understanding what happened, why it happened, and what it all means. It is also about looking forward to test new hypotheses, validate assumptions, or disprove an approach. In this way, impact measurement should be framed as a dynamic activity – looking back, looking ahead, and looking beyond – that moves beyond reporting, to adding new value. And while we are still in the early stages of designing social and environmental accounting regimes that match the sophistication of traditional accounting disciplines, the scale and urgency of social and environmental challenges around us may create the need for us to get there quickly.

Take a look at the社交影响网络研讨会播放列表on Youtube which has all the webinars across the three social impact programmes atSaïd Business School.

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