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Social Return on Investment (SROI) is the ratio between net present value of benefits to the net present
value of  investment. It shows how social and environmental outcomes translate into tangible monetary value. This guide sets the standard for a complete and rigorous SROI process and report. It is designed for anyone with an interest in SROI, and is full of examples to make it as user-friendly as possible.

The guide has two purposes, to increase understanding about SROI generally and to train practitioners on how to prepare an SROI analysis from start to finish. Each section contains exercises to work through, ‘top tips’ to refine thinking, and case studies to serve as examples of how to complete each stage.

The ten-stage process outlined looks at the following:

• Understand and plan - establish the scope for and focus of analysis
• Stakeholders - who are they and what are their objectives?
• Boundaries - create the framework for analysis
• Impact map and indicators - understand how stakeholders participate through inputs, outputs,
  outcomes, and impacts
• SROI plan - consolidate existing information and identify data gaps
• Implement the plan - remaining data is collected
• Projections - determine if the monetised values of the costs and benefits can be projected over future years
• Analyse income and expenditure - examine financial accounts
• Calculate SROI - assess present value of benefits and investment, total value added, SROI ratio and payback period
• Report - present the results in a way that brings out the subtleties and underlying limitations and assumptions.

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