10
INPUTS/
RESOURCES
ACTIVITIES
OUTPUTS
IMPACT
OUTCOMES
The key tangible and intangible
things that enable a charity to
perform its tasks eg.the idea
to develop a global COVID-19
vaccine programme.
Specific programmes and tasks
eg. establishing centres to deliver
two billion vaccines.
Tangible and intangible products
and services that are delivered as a
result of the charity's activities eg.
number of COVID-19 vaccine doses
delivered to healthcare workers,
teachers or vulnerable people.
The specific change in behaviours
and people affected by the
delivery of services and products
eg. educating more people to have
confidence in the vaccine.
The benefits to society as a result
of outcomes eg. brining an end to
the COVID-19 pandemic.
Many organisations continue to report based upon achieved
outputs and outcomes, so we've considered any report
based on the following definitions:
The assessment does not apply a judgement on
these factors, but does consider any of the below
definitions, if employed to report progress against
intended objectives, to be sufficient if thoroughly
addressed and presented to stakeholders and the
wider public in a transparent manner.
Outputs: products, services or facilities that result
from an organisation's or project's activities
Outcomes: changes, benefits, learning or other
effects that result from what the project or
organisation makes, offers or provides
Impacts: the broader or longer-term effects of
a project's or organisation's outputs, outcomes
and activities on both individual beneficiaries
and society
Para 1.43 of the SORP says that in reviewing achievements
and performance, "charities may consider the difference they
have made by reference to terms such as inputs, activities,
outputs, outcomes and impacts, with impact viewed in terms
of the long-term effect of a charity's activities on both
individual beneficiaries and at a societal level."
While the SORP encourages charities to develop and use
impact reporting, but it also acknowledges that there may
be major measurement problems associated with this in
many situations.
THE THEORY OF CHANGE
(IN THE CONTEXT OF THE COVID-19
VACCINATION PROGRAMME)