Accounting for Value: Emerging Approaches of IP&L and Impact Statements

A case study of an SROI analysis has been included in a newly published report by Capitals Coalition, “Accounting for Value: Emerging Approaches of Integrated Profit & Loss and Impact Statements”. This report shows how SROI fits into the Impact Profit and Loss landscape.

The case study SVI selected to share as part of this report was “Social Return on Investment Evaluation - Recycling Lives Charity,” focusing on three programmes of offender support and food redistribution. This report has been through SVI Report Assurance, and was authored by Nicola Lynch, a Level 3 Advanced Practitioner based in the UK.

Unlike with some other approaches available, SROI does not rely on pre-determined lists of outcomes, indicators or valuations. Instead, it is a flexible approach guided by The Principles of Social Value. This means that analyses are heavily informed by the experiences of stakeholders, including which outcomes are measured and how those outcomes are valued.

This means that there is no “typical” report, and those wanting to understand more about the approach should also see the hundreds of other reports available on the Report Database, and the guidance and standards.