As expectations around transparency, accountability, and long-term value creation continue to rise, organisations are increasingly being asked to demonstrate not only what they contribute to society, but the change those contributions bring about. While many businesses and foundations have well-established programmes and strong delivery partnerships, evidencing impact beyond inputs and activities remains a common challenge.

Across the B4SI network, this often marks a critical inflection point in the maturity journey. Organisations may have credible data on resources invested and outputs delivered, alongside compelling qualitative stories, yet lack a consistent, structured way to understand outcomes and real‑world change. Moving from activity‑led reporting to decision‑useful insights requires both a framework and a shift in mindset.

EXO Foundation’s experience provides a practical example of how organisations can begin making that shift.

Advancing measurement maturity: moving beyond Inputs and Outputs

EXO Foundation is the not‑for‑profit arm of Asia‑based destination management company EXO Travel. Established in response to a natural disaster in Myanmar in 2011, the Foundation has since evolved into a portfolio of initiatives operating across multiple destinations. Its funding mechanism — directing US$1 to the Foundation for every traveller of EXO Travel — enables steady investment and long‑term partnerships.

As the Foundation’s work expanded, expectations around how impact was understood and communicated also evolved. While EXO Foundation had strong visibility over activity, there was growing recognition that this alone was no longer sufficient.

As Foundation Manager Charlotte Piffard explained during a recent B4SI Impact Masterclass:

While data on inputs and outputs was available, understanding impact — the change experienced by communities and partner organisations — required a more structured approach.

Impact Officer Andrea Vo reinforced this point:

Establishing structure through the B4SI Framework

EXO Foundation joined B4SI in 2025 to introduce greater structure and clarity to its approach to impact measurement. As a first step, the Foundation mapped existing inputs and outputs from its partnerships to the B4SI Framework. This provided a clearer picture of where investments were concentrated and what was being delivered across the portfolio.

Crucially, this did not require redesigning programmes. Instead, it created consistency while retaining flexibility for different local contexts and partnership models.

As Andrea Vo described: “Using a structured framework like B4SI helped us create a common language whilst giving us the flexibility we need for each unique project.”

Advancing from activity to Impact

With Inputs and Outputs structured, EXO Foundation turned its focus to outcomes and Impact. To support this next stage, the Foundation engaged extensively with the B4SI Impact Toolkit, shifting from descriptive reporting towards a more evidence‑based understanding of change.

The B4SI Impact Mapping Tool supported EXO Foundation and its partners to define impact pathways and indicators for selected initiatives, helping structure conversations around what change looks like in practice. In parallel, B4SI Partner Survey Templates were tailored — using full or brief versions depending on partner capacity — to collect outcome‑level data aligned with agreed indicators.

By embedding these tools into existing partnership discussions, impact measurement became part of ongoing collaboration rather than an additional reporting burden.

What this approach revealed in practice

Three factors stood out as critical to progress.

• Being mindful of partner capacity. A collaborative, pragmatic approach — involving partners directly in developing indicators — strengthened relationships and improved shared understanding of impact.
• Starting small. EXO Foundation prioritised a limited number of more mature, strategic programmes as pilots, using early learning to inform wider rollout.
• Recognising there is no one‑size‑fits‑all approach. Approaching impact measurement for each initiative required tailored tools and expectations management based on its objectives and context. Ultimately, the B4SI framework and its categories allow to bring those individual impact jigsaw pieces together in an overarching approach.

As Andrea Vo reflected:

Strengthening decision‑useful data over time

For EXO Foundation, this work represents an important milestone rather than an endpoint. Building on progress over the past year, the Foundation plans to expand impact measurement across additional partnerships and integrate impact data more systematically into public reporting.

Looking ahead, EXO Foundation plans to broaden its approach to impact measurement by applying the same decision‑useful lens to EXO Travel’s core initiatives, including employee volunteering and Travel for Good. This will enable the organisation to capture outcomes not only for communities and partners, but also for the business itself — generating clearer insight into employee engagement, skills development, and organisational value. In parallel, EXO Travel is exploring how business innovation and social procurement can serve as additional routes to measurable impact.

What this means for organisations 

EXO Foundation’s experience reflects a broader pattern across the B4SI network. Moving from activity‑led reporting to evidenced impact does not require starting from scratch — but it does require structure, collaboration, and a willingness to learn.

By starting where data already exists, working with partner capacity, and applying a consistent framework, organisations can build credible, decision‑grade insights that strengthen strategy, improve reporting, and deliver more meaningful long‑term impact for both business and society.