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1.
This article provides reflections on a social return on investment (SROI) research process with Good Foot Delivery, a work integration social enterprise in Toronto, Canada, engaged in package delivery and employing people with developmental challenges. The article has three aims: (1) to assess Good Foot's key business inputs, activities, and outputs, and the social impact that these have had on its key stakeholders for the 2013 calendar year; (2) to critically reflect on how the research team arrived at the SROI’s inputs, outputs, outcomes, proxies, and other findings; and (3) to discuss some of the strengths and challenges of the SROI process in practice.  相似文献   

2.
This article reports on a social return on investment (SROI) analysis of volunteers of the Good Food Market program, a food access initiative run by FoodShare Toronto, one of Canada's largest food‐justice organizations. Unlike conventional SROI research, which typically focuses on the entire ecology of an organization or program, this article focuses solely on isolating the return volunteers receive on their investment of time, skills, energy, and the like—an SROI of volunteering. The article reviews the challenges of adapting the SROI methodology to the context of volunteer benefits and finds that ultimately SROI is a useful tool for articulating the value of volunteering.  相似文献   

3.
Strategic decision making and evaluation in philanthropic giving and social investment requires good‐quality information about the social impacts of that investment. One way to meet this need is by calculating a social return on investment (SROI) measure, akin to the return on investment (ROI) approach used in business analysis. Despite much buzz in the field, SROI measurements are rarely used, in part because of the complexity of the calculations but also because of a number of thorny and often expensive organizational challenges associated with implementing an SROI process. This article explores these implementation challenges by comparing four social venture organizations in the health care field—two in the Netherlands and two in the United States—that have utilized some sort of SROI measurement. We summarize the SROI process and identify the specific organizational challenges in each case. Lessons learned from this analysis include the value of process versus product and the importance of fitting the type of measurement to the organizational context. We conclude with a summary of best practices for organizations and social investors who might try to make effective use of SROI measures.  相似文献   

4.
Nonprofit organizations (NPOs) and social enterprises are increasingly under pressure to justify their use of resources and report their impact on society. Frameworks that monetize social value such as social return on investment (SROI) have emerged as a response. The existing literature highlights many benefits and technical challenges of SROI, but largely ignores strategic and organizational learning aspects. This paper explores the use of SROI in an NPO conducting cultural heritage preservation. By analyzing the challenges managers face in agreeing on a reliable (“correct”) computation of SROI and in assessing the validity and relevance (“appropriateness”) of SROI, we seek to understand the challenges and boundaries of SROI. Challenges with a reliable computation of SROI are identifying stakeholders, the choice of proxies, the time horizons, and deadweight factors. Challenges with an appropriate SROI calculation are comparability, subjectivity, legitimacy, and resource utility. We argue that SROI calculations might not be reliable or appropriate in organizations with fuzzy purposes, broad value creation goals, broad target groups, very individual or subjective proxies, strongly lagged outcomes, complex or unobservable causality, and with lack of legitimacy among stakeholders. Organizations should not trustingly adopt SROI without being aware of these limitations.  相似文献   

5.
This article examines the social return on investment (SROI) of A‐Way Express Courier for the major stakeholder group of the organization, its employees. Specifically, it explores the mental health, employment, and standard of living outcomes that A‐Way provides for the employees who are consumer/survivors of the mental health system. Overall, the impacts of the organization contributed significantly to improvements in the health and quality of life of the employees. They also translate into economic benefits for the employees and the community. Because of A‐Way's roots in the consumer/survivor movement of the 1970s, the article suggests that positive psychology could be a valuable framework with which to explain A‐Way's impact.  相似文献   

6.
This article uses a social return on investment (SROI) methodology to analyze the social impact of a social enterprise offering a job and skills training program to an unemployed, largely female population. The social enterprise is based in Toronto (Canada) and run by a nonprofit agency dedicated to the advancement and empowerment of women, primarily immigrants, through access to employment. We focus our analysis on a job and skills training program that provides clients with the skills and tools that they need to successfully seek employment in their efforts to (re‐)enter the Canadian labor market. Our goal is to determine the tangible and intangible program outcomes by applying and testing the SROI methodology.  相似文献   

7.
This article aims to demonstrate that networking activities, if properly planned, applied and monitored, can help increase the long‐term impact of development co‐operation actions. We demonstrate the added value of networking within development actions, focusing on dynamics of trust and reciprocity and on the rationales beyond different collaboration patterns, demonstrating the impact of networking on program effectiveness, intercultural learning and sustainability. Using social network analysis coupled with participant observation, it was possible to trace the development of a large multi‐stakeholder development programme and to understand a number of dynamics not considered by the donor when evaluating the action, thereby reaching a better understanding of the challenges and success of the programme.  相似文献   

8.
Common Ground Co‐operative (CGC) provides training, administrative, and job coach support to five social enterprises for which persons with developmental disabilities are the non‐share‐capital partners. This study examines the use of social return on investment (SROI) as a means of determining the value of program impacts related to quality‐of‐life changes for enterprise partners and their families. The process of conducting this SROI analysis is described and analyzed in terms of its utility in employment services for persons with developmental disabilities.  相似文献   

9.
10.
Social enterprise has become a key phenomenon in providing public services in many developed countries. The debate on the evaluation of the socio-economic impact generated by this kind of organization has gone hand in hand with the growth of social entrepreneurship. This study provides an exploratory analysis of the emerging practice of measuring the socio-economic impact of social enterprises using the theoretic construct called “Blended Value Accounting” (BVA). Among the models and tools proposed by BVA, we examine in particular the Social Return on Investment (SROI)—an instrument of causal contribution analysis—conducting a literature review on its application to the evaluation of socio-economic impact of social enterprises and on its implications for BVA. Finally, we reach a conclusion as to the role that these tools of mixed accounting and assessment might play—particularly the one examined—with respect to the positivist, critical, and interpretative theories of accounting, thus identifying the areas for further research.  相似文献   

11.
The following critical essay on the social return on investment (SROI) methodology is broken into two parts. In the first section, focusing on the categorization dynamics of the SROI, I review a set of methodological and ethical tensions surrounding the SROI, using examples from my own work and other published works using SROI. These tensions include the fact that the project requires standardization to achieve comparability while concurrently offering a flexibility in constructing a narrative of impact that is attractive to users. In the second section, focusing on the legitimation dynamics, I define a narrow scope for where, despite the aforementioned pitfalls, that the SROI can be quite effective in building a rhetorical argument for directing material resources. The essay argues that despite ongoing methodological challenges, the investor lens and market logic undergirding the metric provide a powerful frame for persuasion that can be used to construct worthiness and value creation for constituents not already constructed as such.  相似文献   

12.
After giving an overview of the development of social accounting, this article presents two models of social accounting for nonprofits: the community social return on investment model and the expanded value‐added statement. The discussion focuses on the process for establishing a comparative market value for nonmarket social outputs. The authors discuss these models and the comparative market value in relation to social accounting, an academic field that has evolved as part of a critique of financial accounting, especially its failure to analyze the impact of the organization on society and the natural environment. For the most part, scholars have not related social accounting to nonprofits. This article attempts to draw nonprofits into the field of social accounting. Both models address the social impact of nonprofits by including social inputs and outputs that accounting statements normally exclude.  相似文献   

13.
In over 65?years of conflict that followed the creation of Israel and the subsequent occupation of Palestinian land, the official international organizations representing the profession of social work have been in a state of avoidance with regards to dealing with crucial questions about social work under occupation. Until, last year hardly any relevant statement could be traced in the archives of the International Federation of Social Workers and the International Association of Social Workers referring to this issue. This article attempts to provide an initial exploration of the views and every-day professional lives of children and family social workers in the West Bank and East Jerusalem. The authors investigate and reflect on the challenges and opportunities Palestinian social workers face while working in the context of military conflict. There is a particular focus on the impact of the occupation of Palestinian lands and the experiences of trauma affecting children who seek the support of social services.  相似文献   

14.
Whereas social accounting has been strong in its critique of conventional accounting, to date it has not been as effective in developing accounting frameworks consistent with its principles. This is particularly true for nonprofit organizations. The costs of nonprofits can be easily measured; however, not captured by conventional accounting is the value of their nonmonetized resources such as volunteers. This paper argues that social accounting for nonprofits would benefit by creating accounting statements that combine the economic and social impact of an organization (referred to as an integrated approach). After discussing some historic examples of integrated social accounting, the paper presents a Canadian case study in which the value added by volunteers of a nonprofit organization is combined with its financial statements in an Expanded Value Added Statement. By combining social and economic information, a very different performance story of the organization emerges.  相似文献   

15.
Abstract

Contracting-out was introduced in the United Kingdom in 1978 as part of the arrangements for the State Earnings-Related Pension Scheme (SERPS) in order to avoid duplication with the existing well-developed defined benefit occupational pension plan sector. Members and sponsors of contracted-out schemes were able to save on their social security contributions in recognition of the fact that they were accruing equivalent benefits through an occupational pension plan. Later on this concept was extended to those with individual money purchase pension plans. This article considers a brief history of contracting-out, the principles of contracting-out, some problems associated with contracting-out, the implications of the introduction of stakeholder pensions and State Second Pension, and the latest rebate review and rebate orders. It examines how U.K. pensions policy since 1978 has been based on a partnership between social security and private pension plans.  相似文献   

16.
Do foundations effectively use social media to engage stakeholders? Do usage and engagement vary by foundation type? This article has been written to stimulate discussion and research about social media use and user engagement by foundations beyond measuring social media presence. We analyzed Facebook usage and stakeholder engagement for three types of foundations: community, corporate, and independent grant‐making foundations. We found that although community foundations are more likely to have a social media presence, corporate and independent foundations are more likely to use Facebook and to effectively engage stakeholders. Findings illuminate the need to understand social media usage and engagement in addition to presence. We discuss potential benefits of social media use and provide practical communication management recommendations for nonprofit practitioners.  相似文献   

17.
This article presents an overview of the challenges facing the diverse rural regions of Europe in delivering social services to its citizens. This is at a time of significant socio-economic and demographic change in Europe. Changes include the impact of globalisation, European integration, population ageing, international and regional migration and restructuring of employment. The uneven impact of change is transforming rural regions in different ways. The article uses findings from a scoping review of the literature that explored different definitions and policy dimensions of the term ‘rural social services’. A desktop search was undertaken of social services and rural policy literature published in the English language, from 1996 to 2007, and the limitations of this are acknowledged. This narrative review aims to scope the broad nature of challenges facing rural regions with regard to social services provision. The findings are grouped in sections exploring definitions, common trends and debates, key questions and underlying paradigms. The article concludes that policy makers and social work professionals may find it useful to take a wide view of existing literature while recognising that it is often limited and compartmentalised.  相似文献   

18.
Service administrators and social workers are increasingly adopting business terminology in practice, including such terms as “social impact”, “social capital”, “social investing”, “social accounting”, “social benefits”, and “social return on investment” (SROI). These concepts, especially SROI, must be examined for inconsistency with social work values. Clients must not be stigmatised, and their voices must be heard when this controversial measurement tool is used. A prudent mentality must accompany the application of business ideas to humanistic social care.  相似文献   

19.
The aim of this article is to critically assess the impact of austerity on social work in Greece and the main challenges that professionals face today. Within this context, this article argues that scarce resources and staff shortages have put social workers under extreme pressure and have limited their ability to respond to increased social needs. At a time when the individualized model that has prevailed in social work practices for decades seems to have reached its limits, a dialogue concerning the adoption of more progressive approaches such as radical social work and collective practices drawn from community work has already emerged in Greece and in other countries where professionals and society are facing similar challenges and problems incurred by neo-liberalism. The paper aims to participate in this dialogue by critically assessing the progress thus far. Although this dialogue remains weak and occurs mostly on an academic level at this time, adjusting a radical model of social work to the particularities of the Greek context and providing an effective guide for everyday practice may enhance its development.  相似文献   

20.
In the context of heightened interest in social business and a renewed focus on the performance of international aid, this article explores the role and place of aid in addressing poverty in relation to the rapidly growing social business regime. Research on the subject is surprisingly limited. The article begins by operationalizing the key concepts, and developing a conceptual framework by exploring the possible nexus points between aid alignment and social business. It then addresses a number of key dimensions of aid; notably, a comparative account of possible aid investment in social business vis‐à‐vis conventional projects and private sector enterprises; an examination of the realities on the ground of the social business projects; and policy implications of the study together with some recommendations.  相似文献   

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