Riparian wetland conservation: A case study of phosphorous and social return on investment in the Black River watershed

2017 ◽  
Vol 26 ◽  
pp. 400-410 ◽  
Author(s):  
John K. Pattison-Williams ◽  
Wanhong Yang ◽  
Yongbo Liu ◽  
Shane Gabor
Author(s):  
Peter Eichhorn ◽  
Anke Rahmel ◽  
Joachim Merk ◽  
Martin Knoke ◽  
Andreas Bareiß ◽  
...  

Abstract—In annual accounts and management reports, financial figures are used predominantly both in commercial and nonprofit companies in order to give a true and fair view of a company's assets, profits and financial position. As a result, the financial success is a key performance indicator – a figure which, usually, is quite low in the case of nonprofit companies [1]. However, such companies strive to reach content-oriented goals primarily, for instance performance quality, training success and employee satisfaction. As content-oriented goals are their basis of legitimacy, there should be possibilities to calculate whether they are met [2]. Basic prerequisite for such a calculation are specified details about the company’s mission statement, its content-oriented goals (from an economic, business, social or environmental point of view), its commercial goals (concerning profitability, liquidity and financial security) and its standards to measure objectives [3]. On this basis, it becomes possible to set targets and to incorporate the defined goals into a monitoring and reporting system [4]. Beyond achieving a profit, a social kind of success becomes interesting in such cases, which can be expressed as the so-called Social Profit. For example, this key figure can be measured by comparing costs and benefits attributed to the support of people in need. Benefits calculations takes avoided social spending into account, for example due to the prevention of homelessness, imprisonment or psychiatric clinic stays. The calculation also takes account of the effects of an individual’s rehabilitation and restored working abilities on the partaking in working and social life – which in the long run benefit society as a whole as well as tax payers [5]. Company goals, target groups, possible activities and their effects are of interest to calculate the Social Profit. However, several assumptions must be made about future political and economic developments. The following case study approaches to define and apply the concept “Social Profit”.   Index Terms: Content-oriented objectives, Impact, Legitimation, Private and public investments, Social economy enterprises, Social Profit, Social Return on Investment


2021 ◽  
Vol 16 (1) ◽  
pp. 29-41
Author(s):  
Kirana Rukmayuninda Ririh ◽  
Adityo Wicaksono ◽  
Mahardhika Berliandaldo ◽  
Firman Tri Ajie

Perusahaan pembangkit energi dikenal dengan operasi bisnisnya yang menimbulkan dampak negatif sosial dan lingkungan yang cukup massif. Oleh karena itu perusahaan perlu melaksanakan tindakan mitigasi untuk mereduksi dampak negatif tersebut melalui program CSR. Efektivitas program CSR penting dievaluasi untuk mengetahui apakah dapat menghadirkan dampak sosial-lingkungan positif secara signifikan atau tidak. Salah satu metode evaluasi dampak yang populer digunakan oleh lembaga non-profit di berbagai negara adalah metode Social Return on Investment (SROI). Namun masih sedikit penelitian empiris yang dilakukan untuk memberikan bukti implementasi metode ini dalam konteks evaluasi program CSR. Untuk itu, penelitian ini bertujuan untuk mengisi kesenjangan yang ada dengan memberikan bukti empiris implementatif dan modifikasi kecil pada metode SROI untuk evaluasi CSR. Lebih lanjut penelitian ini juga memberikan kontribusi praktikal dengan menyediakan gambaran bagi perusahaan pembangkit energi untuk dapat mengukur efektivitas program CSR menggunakan metode SROI. Hasil pengukuran dapat menjadi dasar optimasi program CSR perusahaan. Dalam studi kasus Perusahaan Pembangkit Energi “Y”, hasil perhitungan SROI menunjukkan bahwa program CSR yang dilakukan “cukup efektif” dengan total dampak positif yang ditimbulkan sebesar Rp. 2,69 untuk tiap rupiah yang diinvestasikan. Namun, Perusahaan “Y” cenderung banyak melakukan aktivitas yang berdampak sosial dan minim aktivitas yang berdampak positif terhadap lingkungan.Abstrak[A Study of Corporate Social Responsibility (CSR) Program Effectiveness: A Case Study in Energy Company “Y”]  Energy companies are known for their massive impacts on the social and environmental condition. Hence, they must conduct mitigation actions for reducing the negative impacts through CSR programs. A continuous evaluation of CSR programs effectiveness is crucial to understand whether they can bring significant social-environmental returns or not. One of the most popular methods of impact evaluation utilized by non-profit organizations is Social Return on Investment (SROI). However, only a few empirical research provides evidence for the implementation of this method in the context of CSR program evaluation. Therefore, this research aims to address this hiatus by giving empirical evidence on SROI implementation and incremental modification for CSR evaluation. Furthermore, this research also provides practical contributions by depicting how an energy company can measure its CSR program utilizing SROI. The measurement result can be used as guidance for optimizing the company’s CSR program. In our case study of Power Generator Company “Y”, the SROI calculation shows that the CSR program is “effective” with a total return Rp 2.69 for each rupiah invested. However, Company “Y” tend to conduct more activities for social return, rather than activities for environmental return.Keywords: Corporate Social Responsibility; Environmental Impact; Effectiveness; Social Impact; SROI


SAGE Open ◽  
2021 ◽  
Vol 11 (1) ◽  
pp. 215824402098873
Author(s):  
Antonio Ariza-Montes ◽  
Antonio Sianes ◽  
Vicente Fernández-Rodríguez ◽  
Carmen López-Martín ◽  
Mercedes Ruíz-Lozano ◽  
...  

This article contributes to the debate on the social and economic impacts generated by tourism activities using a methodology that is still insufficiently explored in the field of tourism and the impacts that this causes: social return on investment (SROI). Using the analysis of a case as a guiding thread, this article shows how the application of this methodology allows one to know in depth the social value that an emblematic palace (one of the main tourist attractions of a city in the south of Spain that was designated as a United Nations Educational, Scientific, and Cultural Organization [UNESCO] World Heritage Site) brings, the changes experienced by the interest groups that interact with it, and the theory of change that promotes the very existence of the palace. Its results and conclusions can also inform policies and strategies of these other actors related to the intervention.


2017 ◽  
Vol 7 (1) ◽  
pp. 1-14
Author(s):  
Georg Stadtmann ◽  
Marina Markova

Subject area Social entrepreneurship. Study level/applicability Students in the middle or at the end of their undergraduate studies (BA level) in management and economics, graduate students (MA level). Case overview This case study deals with activities of the company, which has a direct social significance and social impact. Based on analysis of benefits and limitations of the stakeholders of the company, principles and tools of social return on investment (SROI) analysis, students should try to understand, how the company can ensure a stable market position and optimize its value proposition on the criterion of target stakeholders’ satisfaction in the implementation of social projects. Expected learning outcomes In this case study, students should learn to differ socially responsible companies and social entrepreneurs; be able to value and compare the costs and benefits of different kinds of companies’ activities for the stakeholders; be able to perform SROI analysis; strengthen their communication skills by summarizing the main arguments of articles from economic and business press, as well as from corporate sustainability reporting. Supplementary materials Bookbridge (2014): Impact Report 2013 – 2014, http://bookbridge.org/en/impact-downloads/SROINetwork(2012): A guide to Social Return on Investment, http://socialvalueuk.org/what-is-sroi/the-sroi-guide. Please contact your library to gain login details or email [email protected] to request teaching notes. Subject code CSS 3: Entrepreneurship.


2019 ◽  
Author(s):  
Immaculata Gabriella Utomo

Social Return on Investment for Community-based Enterprise in Surabaya City. The case study of Surabaya Green and Clean Festival. The article summary of: Pratono, A. H., Suyanto, & Marciano, D. (2017). Social return on investment for community- based enterprise in Surabaya City. The Hong Kong Journal of Social Work, 51, 93- 114.


Sign in / Sign up

Export Citation Format

Share Document