Social Impact Measurement and Non-profit Organisations: Compliance, Resistance, and Promotion.

Abstract Non-profit organisations are under increasing pressure to demonstrate their social impact. This paper examines the experience and behaviour of non-profit organisations in the UK in relation to a demand for social impact evaluations. External resource providers request organisations to present evidence on how resources are used and what organisations have achieved. While most organisations
are willing to comply and accept this control, they can also resist through using their discretion in deciding what to measure, how to measure and what to report. Nonprofit organisations can proactively and voluntarily use social impact measurement for learning and promotional purposes, and as a way of exerting control over their
environment. The analysis develops the concept of strategic decoupling to explain the differences observed between what organisations are asked to do, what they plan to do and what they are doing in practice.