SYSTEMATIZED REVIEW. SOCIAL RETURN ON INVESTMENT AND ITS CONTRIBUTION TO THE EFFICIENT MANAGEMENT OF RESOURCES

Abstract

This article aims to identify to what extent the measurement of the Social Return on Investment (SROI) contributes to efficient management of resources, through a systematized review of the SROI concept. The document presents a cross-referenced information matrix of scientific literature that compares the findings of previously developed projects in diverse sectors, taking into consideration aspects such as methodological approaches and objectives of the analysis, the fields in which the tool has been applied, objectiveness or neutrality regarding the involved parties, and lastly, it contemplates how the concept would be adjusted to different environments. It is important to emphasize that although the tool is conceptually and methodologically efficient and transparent for the decision-makers, in some cases, its application requires thorough mastery since the obtained results are derived from (intangible) social interventions that may be difficult to prove.