• Eval Program Plann · Oct 2017

    Social return on investment-Development and convergence.

    • Jeremy Nicholls.
    • Social Value International, United Kingdom. Electronic address: Jeremy.nicholls@socialvalueint.org.
    • Eval Program Plann. 2017 Oct 1; 64: 127-135.

    AbstractSocial return on investment (SROI) is a relatively new approach to assessing the value created by human activity. This paper explores the development of SROI since its creation in 1996 and concludes by outlining areas for future development. SROI is compared with mainstream global approaches to generating standardized information that informs resource allocation decisions, financial accounting in general, sustainability accounting in the private sector and cost benefit analysis in the public sector.Crown Copyright © 2016. Published by Elsevier Ltd. All rights reserved.

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