RUIZ LOZANO, MERCEDES, TIRADO VALENCIA, PILAR, SIANES CASTAÑO, ANTONIO, ARIZA MONTES, JOSÉ ANTONIO, FERNÁNDEZ RODRÍGUEZ, VICENTE, LÓPEZ MARTÍN, MARÍA DEL CARMEN
No
Sustainability
Article
Científica
3.251
0.612
03/02/2020
000524899601013
2-s2.0-85081230172
The measurement of impacts has been considered one of the best\n methodologies to evaluate the level of achievement of social entities\'\n objectives as well as of their contribution to resolving social\n problems. Those methodologies can guide public policies and subsidies\n granting, as they help to identify the organizations producing a higher\n social value, and the effects of their projects. Our research focused on\n the effectiveness and the efficiency of social entities, measured\n through their capacity to generate impacts on their stakeholders. The\n research was realized through the analysis of a case study: the special\n education center for disabled youths, CEE-SA, in Spain. The social\n return on investment (SROI) methodology has allowed us to monetarize the\n social value created for stakeholders through the activity carried out\n by CEE-SA, and it provides information about the whole value creation\n process that is generated, for which the analysis and follow-up through\n the indicators offers a contribution to its management system. This case\n study can serve as a reference in assessing the management processes of\n similar entities and can also highlight SROI usefulness for public\n administrations as an assessment tool for subsidies granted on social\n criteria. The originality of this research relies on the new SROI\n methodology provided for the assessment of public financing decisions,\n especially in a field that remains as under-researched as special\n education schools.
social impact; SROI; public sector; public policies; non-profits; legitimacy; special education; indicators