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Social return on investment (SROI) is a principles-based method for measuring extra-financial value (i.e., environmental and social value not currently reflected in conventional financial accounts) relative to resources invested. It can be used by any entity to evaluate impact on stakeholders, identify ways to improve performance, and enhance the performance of investments. A network was formed in 2006 to facilitate the continued evolution of the method. Over 700 globally are members of the Social Value UK (formerly the SROI Network). The SROI method as it has been standardized by the Social Value UK provides a consistent quantitative approach to understanding and managing the impacts of a project, business, organisation, fund or policy. It accounts for stakeholders' views of impact, and puts financial 'proxy' values on all those impacts identified by stakeholders which do not typically have market values. The aim is to include the values of people that are often excluded from markets in the same terms as used in markets, that is money, in order to give people a voice in resource allocation decisions. Some SROI users employ a version of the method that does not require that all impacts be assigned a financial proxy. Instead the "numerator" includes monetized, quantitative but not monetized, qualitative, and narrative types of information about value. == Development == While the term SROI exists in Cost–benefit analysis, a methodology for calculating social return on investment in the context of social enterprise was first documented in 2000 by REDF〔Millar & Hall (2012) Social Return on Investment (SROI) and Performance Measurement. In Public Management Review, DOI:10.1080/14719037.2012.698857, p.4〕 (formerly the Roberts Enterprise Development Fund), a San Francisco-based philanthropic fund that makes long-term grants to organizations that run businesses for social benefit. Since then the approach has evolved to take into account developments in corporate sustainability reporting as well as development in the field of accounting for social and environmental impact. Interest has been fuelled by the increasing recognition of the importance of metrics to manage impacts that are not included in traditional profit and loss accounts, and the need for these metrics to focus on outcomes over outputs. While SROI builds upon the logic of cost-benefit analysis, it is different in that it is explicitly designed to inform the practical decision-making of enterprise managers and investors focused on optimizing their social and environmental impacts. By contrast, cost-benefit analysis is a technique rooted in social science that is most often used by funders outside an organization to determine whether their investment or grant is economically efficient. In 2002, the Hewlett Foundation's Blended was brought forward by a group of practitioners from the US, Canada, UK and Netherlands who had been implementing SROI analyses together to draft an update to the methodology. A larger group met again in 2006 to do another revision which was published in 2006 in the book ''Social Return on Investment: a Guide to SROI''. New Economics Foundation in the UK began exploring ways in which SROI could be tested and developed in a UK context, publishing a ''DIY Guide to Social Return on Investment'' in 2007. The UK government's Office of the Third Sector and the Scottish Government commissioned a project beginning in 2007 that continues to develop guidelines that allow social businesses seeking government grants to account for their impact using a consistent, verifiable method. This resulted in another formal revision to the method, produced by a consortium led by (the Social Value UK ), published in the 2009 Guide to SROI.〔( The Social Value UK website )〕 Developments in the UK led to agreement between the Social Value International and the Social Value UK on core principles. As of 2009 all but one of the seven identified principles are now common to the two frameworks. These are: • Involve stakeholders. • Understand what changes. • Value the things that matter. • Only include what is material. • Do not over-claim. • Be transparent. • Verify the result. 'Value the things that matter' includes the use of financial proxies and monetisation of value and is unique to the SROI approach. Since 2008 Social E-valuator from The Netherlands have been working on solutions for impact measurement. In 2013 Social E-valuator built a brand new online software platform for measuring impact and late 2014 they have launched an inclusive impact measurement platform called (Sinzer ).〔The website of Sinzer, online platform for measuring impact〕 This enables people to map impact, collect data in an efficient way and analyze the results. The online tool from Sinzer is created in such a way that organizations can make better decisions, improve impact and be accountable to stakeholders. More recently, Social Asset Measurements Inc.,〔(Social Asset Measurements Inc. )〕 a Canadian software and consulting company developed the Social Return Intelligence Suite, which is made up of two interlinked software products: The Ira Impact Reporting & Management Suite (IIRM) and the Sabita Indicator & Financial Proxy Database Service (SDS). Sabita was created with funding from the National Research Council of Canada and houses over 500 indicators and financial proxies, which are adjusted for inflation and graded according to the SAM Factor - a proprietary algorithm that provides a grading from 0-10 based on the quality of the sources used in creating the financial proxy. Ira allows non-SROI practitioners to report within the SROI framework, creating monetized and non-monetized impact reports, as well as outcome and output reports. In 2009–2010 proponents affiliated with the Social Value UK proposed to establish linkages between SROI analysis and IRIS,〔(IRIS: Impact Reporting and Investment Standards )〕 an initiative to create a common set of terms and definitions for describing the social and environmental performance of an organization. Discussions about how best to do this are ongoing. Some organisations that have used SROI have found it to be a useful tool for organisational learning.〔Millar & Hall (2012) Social Return on Investment (SROI) and Performance Measurement. In Public Management Review, DOI:10.1080/14719037.2012.698857, pp. 10-11〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「social return on investment」の詳細全文を読む スポンサード リンク
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