Valuing the social? The nature and controversies of measuring social return on investment (SROI)
Valuing the social? The nature and controversies of measuring social return on investment (SROI)
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DOI：
10.1332/204080513x661554
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发表时间：
2013-03-01
影响因子：
1.5
通讯作者：
Moro, Domenico
中科院分区：
文献类型：
--
作者：
Arvidson, Malin;Lyon, Fergus;Moro, Domenico
“社会投资回报”（SROI）的概念在社会企业和慈善机构如何概念化、衡量和传达他们的成就的辩论中发挥了重要作用。在本文中，我们分析了在英国用于此类组织的影响评估的SROI的性质和作用。本文提供了对框架的方法和程序方面的见解。所探讨的关键问题包括福利的量化、志愿服务的价值以及判断和裁量权行使的方式。在每个SROI练习的设计中的参与性元素与其用于竞争目的之间存在着特别的紧张关系。论文最后提出了一个研究议程，其中包括对自由裁量权和判断的应用背景的审查，以及在第三部门组织目前发现自己的新政策和融资环境中SROI的使用和有用性。
The concept of 'social return on investment' (SROI) has come to play an important role in debates about how social enterprises and charities conceptualise, measure and communicate their achievements. In this paper we analyse the nature and role of SROI as used in the United Kingdom for impact assessment of such organisations. The paper offers insight into methodological and procedural aspects of the framework. Key issues explored include the quantification of benefits, the valuing of volunteering and the ways in which judgement and discretion are exercised. There is a particular tension between the participatory element in the design of each SROI exercise and its use for the purpose of competition. The paper concludes by proposing a research agenda that includes an examination of the context in which discretion and judgement are applied and the use and usefulness of SROI in the new policy and funding environment in which third sector organisations currently find themselves.