menu ☰
menu ˟

A Guide to Social Return on Investment


Cabinet Office and Office of the Third Sector

Subject Keywords: Social factor, Environmental factor, Economic value
Topic: Health Economics (Draft)
Chronic Conditions
Type: Guideline
Region: Scotland

The Office of the Third Sector (OTS) and the Scottish Government recognise that demonstrating added social, economic and environmental value is important for third sector organisations and their funders, investors and commissioners, and is becoming increasingly important for the public and private sectors. The OTS therefore funded a three-year programme on measuring social value.This guide, which builds on the work in three earlier SROI guides, has been prepared as part of this programme. The purpose of this guide is to standardise practice, develop the methodology, and provide more clarity on the use of SROI. It has been written for people who want to measure and analyse the social, environmental and economic value being generated by their activities or by the activities they are funding or commissioning.This guide offers a framework for measuring and accounting for a much broader concept of value; it seeks to reduce inequality and environmental degradation and improve wellbeing by incorporating social, environmental and economic costs and benefits.



Rights: © Cabinet Office and Office of the Third Sector
Suggested citation:

Cabinet Office and Office of the Third Sector. (2009) A Guide to Social Return on Investment [Online]. Available from: [Accessed: 25th February 2020].


View your saved citations and reading lists


Other partner websites
Click here to view all the resources gathered from this organisation's website.