Impact Measuring in Sustainable Ventures: A Process Perspective
通过定性研究，揭示了可持续企业在影响测量上的三种轨迹（反应式、主动式和代理式），并探讨了影响测量如何随时间演变及其与价值主张的关系。
ABSTRACT Impact measurement is crucial for sustainable ventures to quantify their contribution to sustainable development. Although research has highly focused on impact measurement as a static activity, we conduct a qualitative study to explore how impact measuring as a process unfolds over time. Our analysis reveals that sustainable ventures move along three impact measuring trajectories, which we label reactive , proactive , and agentic impact measuring . Each trajectory results in distinct positions of impact within the value proposition of the sustainable venture. Thus, we propose a novel process perspective on impact measuring, unveiling the role of agency along different impact measuring trajectories and uncovering the relationship between impact measurement and the value proposition in sustainable business models.