Abstract
New and established ventures are under increasing pressure to consider how their current actions impact our future world. Whilst many practitioners are paying greater attention to their future impact, most impact assessment research focuses on the retrospective measurement of impact. Limited studies have explored how impact assessment is used as a tool to forecast or predict the intended impact of organisational action. This study aims to overcome this gap by exploring forward-looking approaches to impact assessment. An interdisciplinary systematic review of the impact assessment literature was conducted to answer the question: “How and why do organisations utilise forward-looking, future-oriented approaches to impact assessment?“. The findings elaborate on the common research themes, challenges, and gaps in understanding forward-looking impact assessment. An integrated process model is developed to show the relationships between various antecedents, methods, and effects of forward-looking impact assessment. Based on the review, the paper puts forward a research agenda to provoke further inquiry on forward-looking, future-oriented approaches to impact assessments related to four research themes: uncertainty, values and assumptions, stakeholder cooperation, and learning. The study contributes to the impact assessment literature by providing an overview of how the current literature comprehends forward-looking approaches and insights into how a more holistic view of temporality in impact assessment can be developed.
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