TY  - JOUR
AB  - Purpose This study aims to assess the effectiveness of social return on investment (SROI) as a measure of the social impact produced by non-profit organisations and social enterprises that support family-centred care, an approach that focuses on the pivotal role of families in paediatric health care.Design/methodology/approach The study offers an analytical evaluation of the SROI created by the Italian branch of the Ronald McDonald House Charities and highlights (a) the participatory analysis of stakeholders and outcomes; (b) the measurement of inputs; (c) the definition of outputs and proxies for the measurement of outcomes; (d) the calculation of the SROI ratio; and (e) the results of a sensitivity analysis.Findings This study discusses the advantages and shortcomings of SROI analyses, the practical implications of this research on governance and management and the role of engagement in managing the expectations of stakeholders. The value of SROI measurements in shaping strategic and management decisions – with special emphasis on stakeholder relations – is also discussed.Originality/value Non-profit organisations and social enterprises often require tools that assess the outcomes of their activities. The present research can provide new guidance to SROI analysts, while drawing attention to the most suitable proxies and indicators for evaluating the SROI of organisations operating in the health care sector.
VL  - 15
IS  - 1
SN  - 1750-8614
DO  - 10.1108/SEJ-05-2018-0044
UR  - https://doi.org/10.1108/SEJ-05-2018-0044
AU  - Bellucci Marco
AU  - Nitti Carmela
AU  - Franchi Serena
AU  - Testi Enrico
AU  - Bagnoli Luca
PY  - 2018
Y1  - 2018/01/01
TI  - Accounting for social return on investment (SROI): The costs and benefits of family-centred care by the Ronald McDonald House Charities
T2  - Social Enterprise Journal
PB  - Emerald Publishing Limited
SP  - 46
EP  - 75
Y2  - 2024/09/19
ER  -