ABSTRACT
The primary goal of not-for-profit (NFP) organizations is the achievement of sustainable and positive social impact for diverse stakeholders. This chapter analyses whether organizational focus is aligned to the stakeholder whose impact is evaluated. The level of social impact the organization expresses in its strategic objectives should correspond to the level of social impact on the most important stakeholder identified by the Chief Executive Officers (CEO). Internally focused organizations should evaluate the impact on the internal stakeholders while externally focused organizations should evaluate the impact on the external stakeholders. These propositions are analysed using a qualitative research design. The vocabulary of impact value chain used in the chapter is based on the Double Bottom Line Project Report. Performance management stands mainly for output and outcome measurement, but social impact assessment goes beyond that and estimates if the organization is achieving its long-term public goals.
