Zdrojový dokument:Scientific papers of the University of Pardubice. Series D, Faculty of Economics and Administration. 42/2018
ISSN:1211-555X (Print)
Abstrakt:
The paper examines the method of the Social Return on Investment (SROI)
which is increasingly drawn to evaluate the social impacts of programs or projects in
nonprofit or public sector. SROI helps to understand the „social value“ generated by
these activities and compares it with „the costs“. The conceptual framework of SROI is
based on similar principles as CBA (cost-benefit analysis). It tries to quantify and
monetise the social value into financial values, which result in an SROI coefficient. The
most important phase of implementation of SROI is the application of „Theory of
change“. It has to enable the understanding of the impacts of the analysed activities on
the stakeholders. The paper is focused on the theoretical routes of SROI, there are
described the main features of the method and also discussed its limitations. In the
second part of the paper is introduced the case study – SROI Analysis of the community
cultural centre in Košice. This case study is the first application of SROI analysis in
Slovakia.