One of the core assumptions of social and organizational informatics (SI/OI) is that “context matters.” However, despite its importance in SI/OI, the composition of this context is largely unexamined. For the purposes of research and theorizing, how are we to think about the social context within which information and communication technologies (ICTs) are designed, developed, implemented, and used? This paper is a brief attempt to unpack this concept and decompose it into its constituent elements. This paper presents an outline of a structurational framework that recasts the context as an “organizational information environment” (OIE), clarifying a base from which the social implications of the assumption that context matters in ICT design and use may be explored.