Measurement the Social Return of Non-Profitable Organization's through SROI - Social Return On Investiment

Abstract

This study assessment the measurement capacity of social return in the financial statement of non-profitable organizations, can be consider as an important factor of grasping financial resources. Due to the lack of indicators that enable the measurement of social return to each resource collected and managed by non-profitable organizations, used of the methodology SROI as an instrument of evaluation and measurement of the performance of management on these organizations. Were analyzed the financial statements of two non-profitable organizations, acting in the medical area. After the study it was possible to identify advantages and limitations of the methodology (SROI). Among the advantages can be noticed the identification of the value of the social cause, or, the value of the benefit generated to the society through free services and the separation between economical and social values. Among the limitations can be noticed the non-consideration on the methodology from resources collected through donations and the no use of the tax exempt in comparison to the benefits generated to the society.