2009

This guidance document provides a framework for calculating Social Return on Investment (SROI), which can be used by anyone interested in measuring, managing and accounting for social value or social impact

Use this resource for the following Actions of Impact Management:

• Measure, assess and value: Monetise the social value an organisation creates, preserves or erodes for its stakeholders. This methodology guides an organisation through the process of valuing impact from the perspective of all affected stakeholders.

The Principles of Social Value guide organisations in considering social value in decision-making, aiming to optimise value for all stakeholders materially affected by their activities. The practice standards help organisations to implement each principle to a point where they are accountable for their activities.

This is a cross-cutting resource, meaning that it supports the internal impact management process as a whole, rather than one or a few of the Actions of Impact Management.