Guidelines for Social Return on Investment
提出社会投资回报率（SROI）的十条标准指南，基于88个实际商业计划的数据和案例，讨论常见错误并提出标准化建议，旨在帮助企业家、管理者和分析师更全面、可信地评估企业的社会与环境影响。
This article presents ten standard guidelines for the calculation of social return on investment (SROI)—quantitative summaries of companies' social and environmental impacts, actual or projected. SROI is a technique for summarizing the value of companies' environmental and social benefits in terms of a dollar value equivalent. Using data and examples from 88 actual business plans, this article discusses common errors in such assessments and makes recommendations for standardizing them. The aim is to make SROI metrics more comprehensive, credible, and useful for entrepreneurs, managers, and analysts. Such a common framework would also enable investors to compare the social impact of different firms within the same industry.