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Books and Guides

Measuring Outcomes Using the Social Value Principles. Particularly for products and services that are designed to address social and environmental problems, it is important for companies to identify ways to measure the actual outcomes, or results, of the products or services. This guide provides an overview of the “Principles of Social Value” and how they can be used to measure and manage the impact of your work.

Published by: , 2017


EVPA’s guidance for impact management and Social Value International’s (SVI) Principles are in many ways interlinked. This document shows EVPA and SVI’s position on impact measurement and management.

, 2017



사회적 가치의 일곱가지 원칙은 사회적 가치에 대한 책임 및 이의 측정과 관리를 위한 원칙 기반 틀이라 할 수 있다. 이 원칙들은 2009년에 처음 개발되었으며 SROI와 사회적 영향 분석가 협회(Social Impact Analysts Association)의 합병 이후 2015년에 개정되었다. 본 보고서는 이러한 원칙을 뒷받침하고 있는 생각에 대한 설명이다.

사회적 가치란 이해관계자들이 삶의 변화를 거치면서 겪게 되는 가치이다. 그 중 시장 가격으로 표현 가능한 가치들은 일부에 불과하다.
사회적 가치의 원칙들은 가치에 대한 이러한 폭넓은 정의를 수용하여 의사결정 과정에서 평등, 복지 그리고 환경의 지속가능성을 높이고 싶은 모든 사람들에게 기본 구성 요소를 제공한다. 사회적 가치의 원칙은 일반적으로 사회적 회계 원칙으로 간주된다.

The results of the 2016 Social Value International survey on the understanding and use of the Social Value Principles.

Вдъхновяващо въздействие: Кодекс на добрите практики за въздействие

Кодексът на добри практики на въздействие е създаден в процес на широка обществена консултация и с участието на работна трупа от 17 организации (списъкът е приложен). Той беше публикуван от NCVO като част от програма Вдъхновяващо въздействие.

Вдъхновяващо въздействие е програма, чиято цел е да промени начина, по който доброволческият сектор в Обединеното кралство мисли за въздействието и да направи висококачественото измерване на въздействието норма за благотворителни организации и социални предприятия до 2022 година.

В продължение на десетилетие участниците в програмата работят за постигането на пет
основни цели в пет теми, които отговарят на основни за сектора въпроси:

 Какво е добра практика за въздействие?
 Как знаем какво трябва да измерваме?
 Как го измерваме?
 Как можем да се сравняваме и как да се учим от другите?

Седемте принципа на социалната стойност:
Социалната стойност е стойността, която реално получават заинтересованите страни във вид на промени в своя живот. Принципите на социалната стойност са основни градивни елементи в работата на хората, които взимат решения в широки сфери като постигане на равенство, подобряване на благосъстоянието и запазване на околната среда. Това са общоприети принципи за социално отчитане.

This supplement highlights some of the issues around the links between SROI and commissioning policy.

This supplement explains how SROI can be used by investors if they want to integrate SROI approaches into investment decisions.

Supplementary Guidance document that accompanies “A Guide to Social Return on Investment (2012) and focuses on Principle 2. Within the context of all of the Principles of Social Value, “understand what changes” is pivotal. It is so closely intertwined with many of the other principles that it is essential it is applied well. The aim of the guidance is to help you know how to collect the information you need about ‘changes’ and how to analyse this information in order to produce a set of well-defined outcomes. This guidance is essential for anyone looking to maximise value and increase well-being, equality, and environmental stability.

The purpose of stakeholder involvement is to reduce the risk that an analysis of change arising from an organisations activities misstates the change. The principle says that involvement is required to ‘inform what gets measured and how this is measured and valued by involving stakeholders. The focus of this supplement is on involvement in general and not on the specifics of what is measured, or how it is measured or valued.

This supplement expands the guidance in relation to determining materiality in SROI analyses that would be made public.

A blank, Excel template of the impact map to help calculate social value.

2012 edition of the Guide to Social Return on Investment

Social Value UK provide assurance on behalf of Social Value International that tests reports for a good understanding and application of Social Value Principles and process.
The criteria set out in this document can be applied to any social value/impact report. However, to assure an SROI report, Principle 3 “Value the things that matter” requires the use of financial proxies.

The Principles of Social Value provide the basic building blocks for anyone who wants to make decisions that take a wider definition of value into account, in order to increase equality, improve wellbeing and increase environmental sustainability.

The Seven Principles of Social Value are a principle based framework for accounting for, measuring and managing social value.

The Principles were originally developed in 2009 and were updated in 2015 following the merger of the SROI Network and the Social Impact Analysts Association. This report explains the thinking that underpins these Principles.

Making Sense of Data and Information in the Social Sector, from Markets for Good, is a collection of selected readings from the previous year with ideas about how to upgrade the system for sharing knowledge in the social sector. The b-Book provides a range of perspectives on the most critical data-related challenges facing the social sector, and how these challenges can be addressed. Posts were chosen for their high readership, topic diversity, and thought leadership. The authors debate new and recurring hurdles in the social sector, like capacity and capital constraints; how qualitative data, including stories and beneficiary insights, can be incorporated into data-driven decision processes; and big-, medium-, and small-data management.

These documents explain the relationship between Social Return on Investment (SROI) and 1) Social Accounting and Audit (SAA), 2) GIIRS Ratings & Analytics (“GIIRS” stands for the Global Impact Investing Ratings System) a comprehensive, comparable, and transparent system for assessing the social and environmental impact of companies and funds with a ratings and analytics approach analogous to Morningstar investment rankings, and 3) IRIS (Impact Reporting and Investment Standards) standardized performance indicators to help an organization understand its impact in a credible and comparable way.

Evaluation has the ability to provide a wealth of information for grantmakers, as well as the organizations and communities they serve, to learn from. When done well, evaluation increases the capacity and improves performance of grantees. GEO provides funders with best practices to incorporate evaluation into their grantmaking through “four essentials:” Lead, Plan, Organize and Share.

The stories charities and social enterprises tell about the difference they make can engage, inform and inspire stakeholders. Clearly communicating the impact of your work is important. This document, developed for the sector, by the sector, offers a guide to help you think about how you should communicate your impact, and what you should communicate. This document sets out principles of good impact reporting, to help charities and social enterprises tell their own story about impact.

By using these principles to demonstrate their impact, charities and social enterprises can have a strong influence on how they are perceived. They can help to shift the prevailing focus away from concerns about administration costs or chief executives’ salaries, and towards what really matters: the difference they make in people’s lives.

This report from the Panel on the Nonprofit Sector convened by Independent Sector outlines 33 practices designed to support board members and staff leaders as they work to improve their operations. We encourage staff and volunteers to examine the Principles carefully and determine how they should be applied to their organization.

The Good Enough Guide helps busy field workers to address these questions. It offers a set of basic guidelines on how to be accountable to local people and measure programme impact in emergency situations. Its ‘good enough’ approach emphasises simple and practical solutions and encourages the user to choose tools that are safe, quick, and easy to implement.

This pocket guide presents some tried and tested methods for putting impact measurement and accountability into practice throughout the life of a project. It is aimed at humanitarian practitioners, project officers and managers with some experience
in the field, and draws on the work of field staff, NGOs, and inter-agency initiatives, including Sphere, ALNAP, HAP International, and People In Aid.

The Good Enough Guide was developed by the Emergency Capacity Building Project (ECB). The ECB is a collaborative effort by CARE International, Catholic Relief Services, the International Rescue Committee, Mercy Corps, Oxfam GB, Save the Children, and World Vision International.

Case Studies

This report presents an evaluation of social return for the BeHealthy Programme (BHP) implemented by the Charities Aid Foundation (CAF) in Russia with the financial support of the Mondelēz International Foundation (MIF). The programme is part of the Mondelēz Global Community Partnership Initiative to promote active, healthy lifestyles – a critical component of the company’s wellbeing mission.

The evaluation measures the impact of the BHP over a seven-year period (2008-2014) in three schools located in three different Russian regions where the programme was implemented: school no. 18 in Novgorod, Ropsha school (Leningrad region) and school no. 2 in Sobinka (Vladimir region).

Mondelēz International is a global snacking powerhouse and the company behind many of the world’s best-known snack brands including Oreo, Cadbury and Toblerone.

Their ‘Be Healthy’ programme was launched almost 10 years ago, read the SROI case study.

Event Reports

On March 26, 2003, The Goldman Sachs Foundation and The Rockefeller Foundation hosted over fifty funders at Goldman Sachs offices in New York to discuss the issues surrounding assessing social impact and social return on investment (“SROI”). We were pleased with the high level of interest in this topic and the insights articulated during the day’s discussions. Our focus was on two thematic fields: education/youth development and community development/employment.
The purpose of the meeting was twofold:
– To convene a cross-section of charitable and double bottom line funders to discuss and learn from various approaches to assessing social impact and social return on investment in both the nonprofit and for-profit sectors
– To begin a dialogue on developing a common set of expectations for metrics or standards that could be used in the education/youth development and community development/employment sectors to assess the social impact of philanthropic and other social purpose investments.

In September 2011, 30 leaders in the field of social impact measurement came convened at an Impact Summit, where they discussed how to embed impact measurement throughout the UK social sector. This report by Benedict Rickey and Tris Lumley from NPC, and Matthew Pike from View, sets out the results of that discussion. It sows the seeds for the development of Inspiring Impact.

External Databases and Resources

The good evaluation of a project or a policy needs on the one hand thorough application of methodology up to the highest professional standards and is on the other hand a creative thought exercise: what do we really want to know and how to find out.

This resource provides information on the methodologies behind how the European Commission (EC) evaluates their projects or policies. It includes:

– Evaluation guides: for the geographical and thematic evaluations, for evaluation managers or evaluators and for project and programme evaluations, including checklists
– Methodological bases: subject, timing, utilisation, roles, method
– Tools: to structure an evaluation, to collect and analyse data, to assist the formulation of judgements
– Impact diagrams/indicators: a set of intervention logics, outlining key chains of results and a menu of example indicators for some key EC intervention sectors
– Overall assessment: the development of these documents has been accompanied by a group of international evaluation experts.

The GRI Sustainability Reporting Guidelines offer Reporting Principles, Standard Disclosures and an Implementation Manual for the preparation of sustainability reports by organisations, regardless of their size, sector or location. The Guidelines also offer an international reference for all those interested in the disclosure of governance approach and of the environmental, social and economic performance and impacts of organisations. The Guidelines are useful in the preparation of any type of document which requires such disclosure.

Learning About Our Impact and An Introduction to Impact Measurement from The Big Lottery Fund (BIG) are both available from BIG’s Thinking About Our Impact page. Learning About Our Impact is a report on BIG’s impact in the last year. An introduction to Impact Measurement is a handy guide for those new to impact measurement.

The Learning for Social Impact site, part of McKinsey’s Social Sector Office, was developed to help funders, their grantees, and other essential partners achieve social change by offering best practices, guidelines, tools, insights, and practical help in developing assessment plans that drive social impact.

Information is included on what social impact assessment is, their perspective on learning driven assessment, designing a learning driven assessment and voices from the field.

Bond’s Effectiveness Programme, Effectiveness & Transparency, provides practical help for NGOs to prove and improve their effectiveness through tools, insights and support. Five ways the Effectiveness Programme can help:

Health Check: Determine your organisation’s strengths and weaknesses
Impact Builder: Get indicators and tools to measure the effectiveness of your projects
Evidence Principles: Assess and enhance the quality of your evidence
Transparency: Improve trust and transparency through openness
Value for Money: Understand what it means for your organisation

The SRS suggests a structure for the impact-orientated reporting of social activities. The standard aims at improving transparency, accountability, and comparability in the sector while at the same time reducing complexity and resource requirements for social organisations. While the focus of the standard is on impact reporting, a report according to SRS also covers the fundamental elements of reporting usually found in financial statements, from organisational structure to financial information.

Inspiring Impact is a programme run by a collaboration of UK voluntary sector organisations and aims to change the way the UK voluntary sector thinks about impact. They have developed a range of resources including the Code of Good Impact Practice, Funders’ principles and drivers of good impact practice, Blueprint for shared measurement and more.

Impact Reports

This report presents an evaluation of social return for the BeHealthy Programme (BHP) implemented by the Charities Aid Foundation (CAF) in Russia with the financial support of the Mondelēz International Foundation (MIF). The programme is part of the Mondelēz Global Community Partnership Initiative to promote active, healthy lifestyles – a critical component of the company’s wellbeing mission.

The evaluation measures the impact of the BHP over a seven-year period (2008-2014) in three schools located in three different Russian regions where the programme was implemented: school no. 18 in Novgorod, Ropsha school (Leningrad region) and school no. 2 in Sobinka (Vladimir region).

Opinion and Comment

The results of the 2016 Social Value International survey on the understanding and use of the Social Value Principles.

Tris Lumley Head of Development at NPC and trustee of SIAA talks about embedding impact measurement in practice.


The results of the 2016 Social Value International survey on the understanding and use of the Social Value Principles.

Working Papers and Research

The results of the 2016 Social Value International survey on the understanding and use of the Social Value Principles.

The Single Market Act II states that “the Commission will develop a methodology to measure the socio-economic benefits created by social enterprises. The development of rigorous and systematic measurements of social enterprises’ impact on the community is essential to demonstrate that the money invested in social enterprises yields high savings and income”. The Social Impact Measurement (GECES) sub-group was therefore set up in October 2012 to agree upon a European methodology which could be applied across the European social economy. This paper provides a summary of the report on social impact measurement.

The Social Impact Analysts Association’s (SIAA) Principles of Social Impact Analysis Mapping Exercise provides a summary of principle sets, governing different approaches to, measurement, analysis, reporting and use of learning from social impact assessment and evaluations. This resource was developed by the SIAA Working Group on Principles.

This paper by Ruth Puttick and Joe Ludlow introduces the Nesta Impact Investments Fund and the standards of evidence they use to ensure their investments make a positive social impact.

This paper by John Hailey and Mia Sorgenfrei for International NGO Training and Research Centre (INTRAC) responds to the current climate in which NGOs are under pressure to invest in evaluation and impact assessment. Funding constraints, calls for accountability, and concerns about quality and effectiveness have led to demands for more sophisticated performance measurement strategies. The authors chart how, historically, performance measurement systems have undergone similar evolutions in the public, private and non-profit sectors: from product to process orientation; from quantitative to qualitative methods and indicators. The development and relief arena presents its own challenges, as it is characterised by complexity, unpredictability and continuous change. This paper flags up key issues for practitioners such as how to choose appropriate approaches, how to apply them in a culturally sensitive way, how to ensure stakeholder participation and how to mobilise adequate resources.