Towards Implementation of SROI: A Case Study
The main difference between for-profit companies and charitable non-profit (NGOs) is the type of value created.
Traditional for-profit companies (private sector) only generate economic value while charitable non-profits (Third Sector)
create social value. However, both need to be transparent with their resource providers (whether they are investors, donors or
governments). In the case of NGOs, that means reporting on the added social value offered to society -that is to say on social
impact. The purpose of this paper is to deepen into the measurement of social impact through SROI methodology. We focus on
the first stage which is to identify the changes experienced by stakeholders directly and indirectly involved in a detox project.
We study a detoxification center as a case study. After involving stakeholders, several tools were used to gather the relevant
information such as interviews and questionnaires. The center has a significant social impact. The study shows that it
contributes to improve the quality of life of both, users and families; it also allows to volunteers to enhance their professional
experience. All these result in costs savings for governmental institutions.
Index Terms- SROI, social impact, stakeholders, NGOs.