Social enterprise and the measurement of social value : methodological issues with the calculation and application of the social return on investment

<?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd">
    <leader>00000cab a22000004b 4500</leader>
    <controlfield tag="001">MAP20200023739</controlfield>
    <controlfield tag="003">MAP</controlfield>
    <controlfield tag="005">20200715090021.0</controlfield>
    <controlfield tag="008">200715s2008    gbr|| p      |0|||b|eng d</controlfield>
    <datafield tag="040" ind1=" " ind2=" ">
      <subfield code="a">MAP</subfield>
      <subfield code="b">spa</subfield>
      <subfield code="d">MAP</subfield>
    <datafield tag="084" ind1=" " ind2=" ">
      <subfield code="a">922.111</subfield>
    <datafield tag="100" ind1="1" ind2=" ">
      <subfield code="0">MAPA20200016076</subfield>
      <subfield code="a">Ryan, Patrick W. </subfield>
    <datafield tag="245" ind1="1" ind2="0">
      <subfield code="a">Social enterprise and the measurement of social value</subfield>
      <subfield code="b">: methodological issues with the calculation and application of the social return on investment</subfield>
      <subfield code="c">Patrick W. Ryan, Isaac Lyne</subfield>
    <datafield tag="520" ind1=" " ind2=" ">
      <subfield code="a">This article considers the methodological challenge of quantifying the social value generated through social enterprise activity. It argues that in the context of increasing enthusiasm for social enterprise as a mechanism for delivering social services and for tackling social exclusion, it is increasingly necessary to be able to value social impacts. Further it will be necessary to be able to assess the potential creation of social value from different investments in social enterprise. Specifically, this article considers methodology of social return on investment (SROI). SROI has become increasingly promoted in both policy and practice in the United States and the United Kingdom. This article considers the development of this methodology and draws on lessons from international development to highlight the limitations of the current use of SROI.</subfield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20200016052</subfield>
      <subfield code="a">Retorno Social de la Inversión</subfield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20080580285</subfield>
      <subfield code="a">Empresas sociales</subfield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20160010466</subfield>
      <subfield code="a">Medición del impacto</subfield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20080626822</subfield>
      <subfield code="a">Creación de valor en la empresa</subfield>
    <datafield tag="700" ind1="1" ind2=" ">
      <subfield code="0">MAPA20200016083</subfield>
      <subfield code="a">Lyne, Isaac </subfield>
    <datafield tag="773" ind1="0" ind2=" ">
      <subfield code="t">Education, Knowledge & Economy</subfield>
      <subfield code="g">Vol. 2, No. 3, November 2008, 223237</subfield>
      <subfield code="d">London : Taylor & Francis</subfield>
      <subfield code="x">1749-6896</subfield>