Social return on investment-Development and convergence

被引：42
|
作者：
Nicholls, Jeremy [1 ]
机构：
[1] Social Value Int, Glasgow, Lanark, Scotland
来源：
EVALUATION AND PROGRAM PLANNING | 2017年 / 64卷
关键词：
D O I：
10.1016/j.evalprogplan.2016.11.011
中图分类号：
C [社会科学总论];
学科分类号：
03 ; 0303 ;
摘要：
Social 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 (C) 2016 Published by Elsevier Ltd. All rights reserved.
引用
收藏
页码：127 / 135
页数：9
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