"Both private and public entities could benefit from viewing social enterprise development not only as a responsibility but as a financially or strategically valuable investment. Based on this concept, the United Nations Global Compact and The Rockefeller Foundation seek to encourage investors, corporations and policymakers to explore the potential of social enterprise. They have therefore developed this “Framework for Action” to enable the exploration process. The facets of the Framework are presented through a strategic (and often market-focused) lens, but it is important to note that the philosophy of corporate sustainability – defined as a company’s delivery of long-term value in financial, social, environmental and ethical terms – fundamentally underpins the content. The scope of a discussion centered."
"The Guide to SROI provides a clear framework for anyone interested in measuring, managing and accounting for social value or social impact. This Guide was originally written in 2009 by the UK Cabinet Office. Updated in 2012, it is the result of consultation with practitioners, members, academics and others with an interest in social and environmental value and impact measurement."