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Research into nonprofit organizations' (NPOs) social impact-and especially how it is measured-has drawn attention in recent years. Social impact evaluation (SIE) is a form of institutional pressure exerted on NPOs and can be considered a rational myth (Meyer & Rowan, 1977). In this article, we focus on the organizational response to this institutional demand and use the theoretical framework of inhabited institutions (Hallett & Ventresca, 2006) to analyze the local dynamics of SIE implementation.The research is based on a case study and uses an action research methodology to investigate the long-term SIE appropriation process in a large French charity that supports young people facing social difficulties. Although external actors have mostly supported the SIE, we show that internal actors have gradually developed a localized and "pragmatic" response to the institutional pressure to SIE. We also show that this response has been constructed through different phases of appropriation and has modified the institutional prescriptions of SIE.

Le contrat à impact social (CIS) est un outil novateur de financement de l’innovation sociale apparu en France en 2016. Il vise à financer des actions portées par des opérateurs associatifs, et implique à la fois des investisseurs privés et des organismes publics. Si les promesses associées à ce dispositif sont nombreuses, les contrats à impact social comportent des zones d’ombre qu’il convient d’expliciter de façon à identifier les conditions pour une utilisation pertinente et éclairée.