با استفاده از تجزیه و تحلیل هزینه-سود و بازده اجتماعی سرمایه گذاری برای ارزیابی تأثیر شرکت های اجتماعی: اهداف، پیاده سازی و محدودیت ها

The paper discusses the potential uses and limitations of CBA and SROI as tools that governments, private donor/investors, and foundations can use to help set funding priorities, and evaluate performance. It summarizes: (1) the conceptual foundations of CBA and its application to SROI analysis, (2) issues raised in the implementation of CBA and SROI in practice, and (3) discusses when CBA and/or SROI approaches are a useful lens for setting priorities and/or evaluating performance, as well as important limitations of such methods.