Valuing the social? The nature and controversies of measuring Social Return on Investment (SROI)
The concept of ‘social return on investment’ (SROI) has come to play an important role in debates about how social enterprises and charities conceptualise, measure and communicate their achievements. In this paper we analyse the nature and role of SROI as used in the UK for impact assessment of such organisations. The paper offers insight into methodological and procedural aspects of the framework