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Social Return on Investment (SROI) Primary purpose SROI aims to help organisations understand and manage the social, environmental and economic benefits (value) that they are creating. It is a measurement approach, developed from traditional cost-benefit analysis that captures the economic value of social benefits by translating social objectives into financial measures and focuses on the most important sources of value as defined by stakeholders.1 The SROI model developed by nef is designed to promote the inclusion of all stakeholders' voices in the way organisations make decisions about allocating resources.