KEMI 2EN06 - The different types of impact for organisations : how to measure and evaluate them ?
KEMI 2EN06 · Spring semester 2025-2026
- Language of tuition
- English
- Number of hours
- 12
- Credits
- 2
Information
Description
Impact is now central to discussions across a wide range of organizations, from charities and multinational corporations to investors and startups. It has also become a growing focus of political discourse. To drive a true paradigm shift in business, impact must be well understood, effectively implemented, and accurately measured. However, the concept of impact is complex: it can be social, environmental, or societal; short- or long-term; and positive or negative.
This course introduces a practical framework to categorize three types of impact tools based on different organizational needs. First, tools to reduce negative impacts, commonly linked with Corporate Social Responsibility (CSR). Second, tools that maximize positive impacts, often applied by social enterprises and mission-driven companies. Third, integrated approaches that evaluate both positive and negative impacts, enabling a more comprehensive, systemic view often achieved through certifications or sustainability indexes.
The course combines historical insights, global case studies, and adaptable tools tailored to specific actors and contexts. We will also tackle the challenges and controversies surrounding impact measurement and explore best practices for evaluating impact in a rapidly changing world.
Two or three external experts are invited during the seminar to speak about their experience and share insights.
Prerequisites
No prerequisite for this seminar
Assessment
Students will work in small groups to produce a written report on a subject of their choosing.
For example :
How to measure negative and positive impacts on biodiversity ? Tools, best practices, challenges, controversies.
Comparing differences impacts report in a specific industry
Digital apps for measuring impacts
Current controversies on greenhouse gas emissions measurement
How to measure health, social inclusion, economic development, innovation, education, etc
Readings
Main readings 3
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Key methodological principles for all type of impact measurements : https://impactfrontiers.org/norms/five-dimensions-of-impact/ https://impactfrontiers.org/norms/abc-of-enterprise-impact/
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On environmental impact measurement : https://www.net-zero-initiative.com/en
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The Challenge of Measuring Impact Performance (for impact investors) : https://knowledge.wharton.upenn.edu/article/challenge-measuring-impact-performance/# https://thegiin.org/assets/GIIN_State%20of%20Impact%20Measurement%20and%20Management%20Practice_Second%20Edition.pdf (GIIN report 2020)
Further readings 4
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Methodologies to evaluation negative environemental impact reduction by companies: Science Based Target Initiative (SBTi) Carbon Disclosure Project (CDP) Task Force on Climate Related Financial Disclosures (TCFD) Comparison between Net Zero Initiative and Net Zero Standard of SBT
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On monetization methodologies (mostly social impact for social impact bonds): 1. Social Value UK (2012). A guide to Social Return on Investment The SROI Network: Accounting for value. S.l. SROI.http://www.socialvalueuk.org/app/uploads/2016/03/The%20Guide%20to%20Social%20Return%20on%20Investment%202015.pdf Social Value UK (2012). A guide to Social Return on Investment The SROI Network: Accounting for value 2. Hilli, P. (2019). The genesis of the Employment SIBs social benefit modelling
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Short articles on social impact measurement: https://www.sbs.ox.ac.uk/oxford-answers/imperative-impact-measurement https://www.sbs.ox.ac.uk/oxford-answers/imperative-impact-measurement https://eiexchange.com/content/Measuring-your-social-impact-what-the-research-says https://ssir.org/articles/entry/managing_vs_measuring_impact_investment 2015, case study https://ssir.org/articles/entry/ten_reasons_not_to_measure_impact_and_what_to_do_instead#
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Systemic & global situation 1. Report Ashoka & McKinsey Germany 2019 “from small to systemic”, mostly on societal and social impacts http://ashoka-cee.org/austria/wp-content/uploads/sites/2/2019/04/2019_Ashoka_McKinsey_From-small-to-systemic.pdf 2. How to identify and implement solutions in a world of landscape problems ? Columbia University - workshops -https://worldprojects.columbia.edu/sites/default/files/content/pics/CWP%20Implementation%20Workshop%20Report.pdf
Teaching units
| Unit no. | Unit type | Teaching units | Teachers | Number of hours | Credits |
|---|---|---|---|---|---|
| 57484 | Cours séminaire | The different types of impact | Félix BEAULIEU | 12 | 2 |
Teachers
- Félix BEAULIEU
In the curricula
- 2025-2026 | Grand Challenges S2ÉCOLE DU MANAGEMENT ET DE L'IMPACT (EMI)
Contacts and resources
- Contact
- JEROME Amélie