Management Accounting
Social Return on Investment (SROI): a review of the technique
Ortega Maldonado, Mayra, Corbey, Michael
Maandblad voor Accountancy en Bedrijfseconomie, 2016 - 90e jaargang editie 3
There is an increasing need and request from society to account for the social, economic, and environmental value that results from organizational activities. This trend has led organizations to initiatives like, e.g., Integrated Reporting (IR) and Corporate Social Responsibility (CSR). Nevertheless, at the level of investment projects, the focus of traditional investment appraisal techniques (like, e.g., Net Present Value) is still on future quantifiable operational cash flow after tax. Social or environmental effects of the investment are often not included in the calculation because these effects are typically hard to quantify. Social Return on Investment (SROI) is an investment appraisal technique that is explicitly designed to include these social and environmental effects into the project assessment. In this contribution, the SROI technique is introduced and reviewed. Results from literature, and interviews with four experts indicate that SROI has strong points. However, there is still room for improvement in areas like capacity (and experience) building, verification of the projects, and in fine-tuning of the technique itself.
Deze auteur publiceerde ook
Brinkerink, Rob | Corbey, Michael | 2015
Downloads: 863
Management Accounting
Corbey, Michael | Koekoek, Wim | 2017
Downloads: 1.932
Management Accounting
Corbey, Michael | Sridhar, Ashok | 2015
Downloads: 3.155
Anderen downloaden ook deze publicaties
Emanuels, Jim | 2017
Downloads: 3.167
Corporate Governance
Bogt, Dr. H.J. ter | 2005
Downloads: 1.046
Management Accounting
Schaik RA, Prof. Dr. F.D.J. van | 2005
Downloads: 1.032
Accountantscontrole
Ouden, G.J. den | 2005
Downloads: 736
Externe verslaggeving
Aarzen RA, Drs. A. | Mourik, Drs. T.J. | 2005
Downloads: 1.160
Externe verslaggeving
Verbeeten, Dr. F.H.M. | 2005
Downloads: 1.577
Management Accounting
Kaptein, Prof. Dr. M. | 2005
Downloads: 1.033
Overige vakgebieden
Emanuels, Jim | 2016
Downloads: 1.076
Column
Both, Jasper | Heusinkveld, Stefan | Taminiau, Yvette | 2016
Downloads: 1.148
Accountantscontrole
Baerdemaeker, Jolien De | Bruggeman, Werner | 2016
Downloads: 1.646
Management Accounting