Critical analysis on the use of SROI in the evaluation of social impact in social entrepreneurship initiatives

Abstract

The inability of the State to address social problems such as poverty in all its ranges, unemployment, and the difficult access to education and health services, to mention just a few, has led to the institutionalization of the social sector in Mexico, which implies an increase in social entrepreneurship initiatives within the entrepreneurial ecosystem. Therefore, the need to analyze and rate the financial evaluation techniques of initiatives of this nature is of great importance to determine if the enterprise is really solving a social problem. In this research, social entrepreneurship is contemplated and conceptualized, emphasizing the social enterprise, while exploring its development in Mexico and then addressing the areas of opportunity in the use of the social return on investment (SROI) as a measure with a strong financial vocation in the management of social entrepreneurship initiatives.

Keywords

• social entrepreneurship
• social sector
• social return on investment (sroi)