方法证据记录
Social Return on Investment
Social Return on Investment (SROI) is a stakeholder-based framework for measuring and accounting for a broad concept of value, including the social, environmental and economic outcomes an activity creates. Building on the logic of cost-benefit analysis, it identifies the outcomes that matter to stakeholders, assigns them monetary values using financial proxies, adjusts for what would have happened anyway, and expresses the result as a ratio of the present value of impact to the value of the investment. Codified in the SROI Network's guide, it aims to capture the social value that conventional financial accounting ignores.
源记录
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Social Return on Investment (SROI) Analysis
分类方法记录 · process-pipeline / public-policy
- Nicholls, J., Lawlor, E., Neitzert, E., & Goodspeed, T. (2012). A Guide to Social Return on Investment (revised ed.). London: The SROI Network / Cabinet Office. · ISBN 9780956227409
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