what are the difference??

1) is showing action.

2) is showing purpose.

1) The organisation is giving many benefits to its members.

2) The organisation is to give many benefits to its members.

the decision makers have to decide new decisions in order to improve company performance...

The above sentence can be simplified as:

The decision makers have to make new decisions to improve company performance...

poci_wasiats

 1)    the new approach is providing information

2)     the new approach is to provide information 

They may mean the same thing. The difference would just be in the predicate.

1) The new approach is providing [the predicate is composed of the linking verb "to be" and the gerund "providing"] information.

2) The new approach is to provide [the predicate is composed of the linking verb "to be" and the infinitive "to provide"] information.

Here is another example of the same construction:

1) Her greatest pleasure is travelling. (It doesn't mean that we have a travelling pleasure but that travelling is her pleasure.)

2) Her greatest pleasure is to travel. (To travel is her pleasure.)