Pol De Greve, Hotze Lont & Fons van der Velden
This is the second revised version of our SROI guide. The first edition was published in October 2010. This guide offers a brief introduction to the Social Return on Investment (SROI) methodology for impact assessment and the valuation of social-economic investments. The guide is written primarily for social investors and social entrepreneurs as well as others in profit and non-profit sectors who wish to explore ways of assessing the social, environmental as well as economic impacts of investments. After a brief introduction regarding the concept of value creation in chapter one, chapter 2 offers a bird’s-eye view of the SROI approach; it provides a brief description of SROI, its merits, its basic principles and a list of 9 steps that constitute the SROI process. Subsequently in chapter 3 each of the 9 steps is covered separately with recurrent reference to practical cases. Finally in chapter 4, SROI is discussed in the broader managerial context as a business management tool, which goes beyond the functionality of cost-benefit appraisal.
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