<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>1657-6276</journal-id>
<journal-title><![CDATA[Pensamiento & Gestión]]></journal-title>
<abbrev-journal-title><![CDATA[Pensam. gest.]]></abbrev-journal-title>
<issn>1657-6276</issn>
<publisher>
<publisher-name><![CDATA[Fundación Universidad del Norte - Barranquilla, Colombia.]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S1657-62762022000100074</article-id>
<article-id pub-id-type="doi">10.14482/pege.52.201.000</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[REVISIÓN SISTEMATIZADA. RETORNO SOCIAL DE LA INVERSIÓN Y SU CONTRIBUCIÓN A LA GESTIÓN EFICIENTE DE RECURSOS]]></article-title>
<article-title xml:lang="en"><![CDATA[SYSTEMATIZED REVIEW. SOCIAL RETURN ON INVESTMENT AND ITS CONTRIBUTION TO THE EFFICIENT MANAGEMENT OF RESOURCES]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Vélez-Rivera]]></surname>
<given-names><![CDATA[Diego-Andrés]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Suárez Marín]]></surname>
<given-names><![CDATA[Carlos Alberto]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Vargas Restrepo]]></surname>
<given-names><![CDATA[Carlos Mario]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad de Antioquia  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Católica de Oriente  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidad Católica de Oriente  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Colombia</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2022</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2022</year>
</pub-date>
<numero>52</numero>
<fpage>74</fpage>
<lpage>113</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S1657-62762022000100074&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S1657-62762022000100074&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S1657-62762022000100074&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Este artículo identifica en qué grado la medición del Retorno social de la inversión (SROI) contribuye con la gestión eficiente de recursos, mediante una revisión sistematizada del término SROI. Este documento presenta una matriz de información cruzada de literatura científica que compara los hallazgos de estudios previamente realizados en diferentes sectores, teniendo en cuenta aspectos como enfoques metodológicos y objetivos de los análisis, campos en los cuales ha sido aplicada la herramienta, objetividad o neutralidad en relación con los involucrados; por último, reflexiona sobre la manera en la que se adaptaría el término a diferentes entornos. Es importante resaltar que aunque la herramienta conceptual y metodológicamente resulta eficiente y transparente para los tomadores de decisiones, en algunos casos su aplicación requiere de dominio profundo, pues los resultados obtenidos se derivan de intervenciones sociales (intangibles) que pueden ser difíciles de justificar.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract This article aims to identify to what extent the measurement of the Social Return on Investment (SROI) contributes to efficient management of resources, through a systematized review of the SROI concept. The document presents a cross-referenced information matrix of scientific literature that compares the findings of previously developed projects in diverse sectors, taking into consideration aspects such as methodological approaches and objectives of the analysis, the fields in which the tool has been applied, objectiveness or neutrality regarding the involved parties, and lastly, it contemplates how the concept would be adjusted to different environments. It is important to emphasize that although the tool is conceptually and methodologically efficient and transparent for the decision-makers, in some cases, its application requires thorough mastery since the obtained results are derived from (intangible) social interventions that may be difficult to prove.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Retorno social de la inversión (SROI)]]></kwd>
<kwd lng="es"><![CDATA[gerencia de proyectos]]></kwd>
<kwd lng="es"><![CDATA[efectividad gerencial]]></kwd>
<kwd lng="es"><![CDATA[asignación de recursos]]></kwd>
<kwd lng="en"><![CDATA[Social Return on Investment (SROI)]]></kwd>
<kwd lng="en"><![CDATA[project management]]></kwd>
<kwd lng="en"><![CDATA[management effectiveness]]></kwd>
<kwd lng="en"><![CDATA[resource allocation]]></kwd>
</kwd-group>
</article-meta>
</front><back>
<ref-list>
<ref id="B1">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Pérez]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Vélez]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[López]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Múnera]]></surname>
<given-names><![CDATA[P]]></given-names>
</name>
</person-group>
<source><![CDATA[Responsabilidad social: Lecturas y Debates]]></source>
<year>2018</year>
<publisher-loc><![CDATA[Rionegro, Antioquia ]]></publisher-loc>
<publisher-name><![CDATA[Fondo editorial Universidad Católica de Oriente]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B2">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Lombardo]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
<name>
<surname><![CDATA[Mazzocchetti]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Rapallo]]></surname>
<given-names><![CDATA[I.]]></given-names>
</name>
<name>
<surname><![CDATA[Tayse]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
<name>
<surname><![CDATA[Cincotti]]></surname>
<given-names><![CDATA[S]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Assessment of the Economic and Social Impact Using SROI: An Application to Sport Companies]]></article-title>
<source><![CDATA[Sustainability]]></source>
<year>2019</year>
<numero>13</numero>
<issue>13</issue>
<page-range>3612</page-range></nlm-citation>
</ref>
<ref id="B3">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Banke-Thomas]]></surname>
<given-names><![CDATA[A O]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Social Return on Investment (SROI) methodology to account for value for money of public health interventions: a systematic review]]></article-title>
<person-group person-group-type="editor">
<name>
<surname><![CDATA[Madaj]]></surname>
<given-names><![CDATA[B]]></given-names>
</name>
<name>
<surname><![CDATA[Charles]]></surname>
<given-names><![CDATA[A]]></given-names>
</name>
<name>
<surname><![CDATA[N Van Den]]></surname>
<given-names><![CDATA[Broek]]></given-names>
</name>
</person-group>
<source><![CDATA[BMC public health]]></source>
<year>2015</year>
<volume>15</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>582-96</page-range></nlm-citation>
</ref>
<ref id="B4">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Nicholls]]></surname>
<given-names><![CDATA[J]]></given-names>
</name>
<name>
<surname><![CDATA[Lawlor]]></surname>
<given-names><![CDATA[E]]></given-names>
</name>
<name>
<surname><![CDATA[Neitzert]]></surname>
<given-names><![CDATA[E]]></given-names>
</name>
<name>
<surname><![CDATA[Goodspeed]]></surname>
<given-names><![CDATA[T]]></given-names>
</name>
</person-group>
<source><![CDATA[A guide to Social Return on Investment]]></source>
<year>2012</year>
<publisher-name><![CDATA[The SROI Network]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B5">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Gosselin]]></surname>
<given-names><![CDATA[Véronique]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Social return on investment (SROI) method to evaluate physical activity and sport interventions: a systematic review]]></article-title>
<person-group person-group-type="editor">
<name>
<surname><![CDATA[Boccanfuso]]></surname>
<given-names><![CDATA[Dorothée]]></given-names>
</name>
<name>
<surname><![CDATA[Laberge]]></surname>
<given-names><![CDATA[Suzanne]]></given-names>
</name>
</person-group>
<source><![CDATA[International Journal of Behavioral Nutrition and Physical Activity]]></source>
<year>2020</year>
<volume>17</volume>
<numero>26</numero>
<issue>26</issue>
<page-range>3-11</page-range></nlm-citation>
</ref>
<ref id="B6">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Mizutani]]></surname>
<given-names><![CDATA[Fuminobu]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[SROI with Assurance Can Help Contributors Distinguish Hypocritical Organizations from Genuine NFPs]]></article-title>
<source><![CDATA[Emerging Science Journal]]></source>
<year>2021</year>
<volume>5</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>16-24</page-range></nlm-citation>
</ref>
<ref id="B7">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Grouleff]]></surname>
<given-names><![CDATA[Janni]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Challenges and boundaries in implementing social return on investment: An inquiry into its situational appropriateness]]></article-title>
<person-group person-group-type="editor">
<name>
<surname><![CDATA[Lueg]]></surname>
<given-names><![CDATA[Rainer]]></given-names>
</name>
<name>
<surname><![CDATA[Liempd]]></surname>
<given-names><![CDATA[Dennis Van]]></given-names>
</name>
</person-group>
<source><![CDATA[Nonprofit Management and Leadership]]></source>
<year>2021</year>
<numero>31</numero>
<issue>31</issue>
<page-range>413-35</page-range></nlm-citation>
</ref>
<ref id="B8">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Richmond]]></surname>
<given-names><![CDATA[Betty Jane]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Social Accounting for Nonprofits Two Models]]></article-title>
<person-group person-group-type="editor">
<name>
<surname><![CDATA[Mook]]></surname>
<given-names><![CDATA[Laurie]]></given-names>
</name>
<name>
<surname><![CDATA[Quarter]]></surname>
<given-names><![CDATA[Jack]]></given-names>
</name>
</person-group>
<source><![CDATA[Nonprofit Managment and Leadership]]></source>
<year>2003</year>
<volume>13</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>308-24</page-range></nlm-citation>
</ref>
<ref id="B9">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Tranfield]]></surname>
<given-names><![CDATA[D]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Towards a Methodology for Developing Evidence-Informed Management Knowledge by Means of Systematic Review]]></article-title>
<person-group person-group-type="editor">
<name>
<surname><![CDATA[D]]></surname>
<given-names><![CDATA[Denyer]]></given-names>
</name>
<name>
<surname><![CDATA[P]]></surname>
<given-names><![CDATA[Smart]]></given-names>
</name>
</person-group>
<source><![CDATA[British Journal of Manegement]]></source>
<year>2003</year>
<volume>14</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>207-22</page-range></nlm-citation>
</ref>
<ref id="B10">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Tanaree]]></surname>
<given-names><![CDATA[Athip]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Integrated treatment program for alcohol related problems in community hospitals, Songkhla province of Thailand: A Social Return on Investmente Analysis. Editado por Soray Seedat]]></article-title>
<person-group person-group-type="editor">
<name>
<surname><![CDATA[Assanangkornchai]]></surname>
<given-names><![CDATA[Sawitri]]></given-names>
</name>
<name>
<surname><![CDATA[Isaranuwatchai]]></surname>
<given-names><![CDATA[Wanrudee]]></given-names>
</name>
<name>
<surname><![CDATA[Thavorn]]></surname>
<given-names><![CDATA[Kednapa]]></given-names>
</name>
<name>
<surname><![CDATA[Peter]]></surname>
<given-names><![CDATA[C. Coyte]]></given-names>
</name>
</person-group>
<source><![CDATA[Plos ONE]]></source>
<year>2019</year>
<page-range>1-20</page-range></nlm-citation>
</ref>
<ref id="B11">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[García]]></surname>
<given-names><![CDATA[F]]></given-names>
</name>
</person-group>
<source><![CDATA[Revisión sistemática de literatura en los Trabajos de Final de Màster]]></source>
<year>2017</year>
<page-range>1-95</page-range><publisher-name><![CDATA[Guía , Universidad de Salamanca: Grupo de investigación en InterAcción y eLearning (GRIAL)]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B12">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Hurtado]]></surname>
<given-names><![CDATA[J]]></given-names>
</name>
</person-group>
<source><![CDATA[Metodología de la investigación. Guía para la comprensión holísta de la ciencia]]></source>
<year>2012</year>
<numero>4</numero>
<issue>4</issue>
<publisher-loc><![CDATA[Bogotá-Caracas ]]></publisher-loc>
<publisher-name><![CDATA[Quirón Ediciones]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B13">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Zamfir]]></surname>
<given-names><![CDATA[M]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Return on investment - Indicator for measuring the profitability of invested capital]]></article-title>
<person-group person-group-type="editor">
<name>
<surname><![CDATA[M]]></surname>
<given-names><![CDATA[Manea]]></given-names>
</name>
<name>
<surname><![CDATA[L]]></surname>
<given-names><![CDATA[Ionescu]]></given-names>
</name>
</person-group>
<source><![CDATA[Valahian Journal of Economic Studies]]></source>
<year>2016</year>
<volume>7</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>79-86</page-range></nlm-citation>
</ref>
<ref id="B14">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Carroll]]></surname>
<given-names><![CDATA[A. B]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders]]></article-title>
<source><![CDATA[Business horizons]]></source>
<year>1991</year>
<volume>34</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>39-48</page-range></nlm-citation>
</ref>
<ref id="B15">
<nlm-citation citation-type="">
<collab>PRISMA Transparent reporting of sistematic reviews and meta analyses</collab>
<source><![CDATA[Key documents, Prisma check list]]></source>
<year></year>
</nlm-citation>
</ref>
<ref id="B16">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Maier]]></surname>
<given-names><![CDATA[F]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[SROI as a Method for Evaluation Research: Understanding Merits and Limitations.]]></article-title>
<person-group person-group-type="editor">
<name>
<surname><![CDATA[Schober]]></surname>
<given-names><![CDATA[Ch]]></given-names>
</name>
<name>
<surname><![CDATA[Simsa]]></surname>
<given-names><![CDATA[R]]></given-names>
</name>
<name>
<surname><![CDATA[Millner]]></surname>
<given-names><![CDATA[R]]></given-names>
</name>
</person-group>
<source><![CDATA[Voluntas: International Journal of Voluntary and Nonprofit Organizations]]></source>
<year>2015</year>
<volume>26</volume>
<numero>5</numero>
<issue>5</issue>
<page-range>1805-30</page-range></nlm-citation>
</ref>
<ref id="B17">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Watson]]></surname>
<given-names><![CDATA[Kelly]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Capturing the social value of buildings: The promise of Social Return on Investment (SROI)]]></article-title>
<person-group person-group-type="editor">
<name>
<surname><![CDATA[Evans]]></surname>
<given-names><![CDATA[James]]></given-names>
</name>
<name>
<surname><![CDATA[Karvonen]]></surname>
<given-names><![CDATA[Andrew]]></given-names>
</name>
<name>
<surname><![CDATA[Whitley]]></surname>
<given-names><![CDATA[Tim]]></given-names>
</name>
</person-group>
<source><![CDATA[Building and environment]]></source>
<year>2016</year>
<page-range>289-301</page-range></nlm-citation>
</ref>
<ref id="B18">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Arvidson]]></surname>
<given-names><![CDATA[M]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The social return on investment in community befriending]]></article-title>
<person-group person-group-type="editor">
<name>
<surname><![CDATA[Battye]]></surname>
<given-names><![CDATA[F]]></given-names>
</name>
<name>
<surname><![CDATA[Salisbury]]></surname>
<given-names><![CDATA[D]]></given-names>
</name>
</person-group>
<source><![CDATA[International Journal of Public Sector Management]]></source>
<year>2014</year>
<volume>27</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>225-40</page-range></nlm-citation>
</ref>
<ref id="B19">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Arvidson]]></surname>
<given-names><![CDATA[Malin]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Valuing the social? The nature and controversies of measuring social return on investment (SROI)]]></article-title>
<person-group person-group-type="editor">
<name>
<surname><![CDATA[Lyon]]></surname>
<given-names><![CDATA[Fergus]]></given-names>
</name>
<name>
<surname><![CDATA[Stephen]]></surname>
<given-names><![CDATA[Mckay]]></given-names>
</name>
<name>
<surname><![CDATA[Domenio]]></surname>
<given-names><![CDATA[Moro]]></given-names>
</name>
</person-group>
<source><![CDATA[Voluntary sector review]]></source>
<year>2013</year>
<volume>4</volume>
<numero>1</numero>
<issue>1</issue>
</nlm-citation>
</ref>
<ref id="B20">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ravulo]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Said]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Micsko]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Purchase]]></surname>
<given-names><![CDATA[G]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Utilising the Social Return onInvestment (SROI) Framework to Gauge Social Value in the Fast Forward Program]]></article-title>
<source><![CDATA[Education Sciences]]></source>
<year>2019</year>
<volume>9</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>290</page-range></nlm-citation>
</ref>
<ref id="B21">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Vaileanu]]></surname>
<given-names><![CDATA[C]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Analyzing the social value of Bucharest Community Foundations Programs: Return on Investment]]></article-title>
<source><![CDATA[The Foundation Review]]></source>
<year>2017</year>
<volume>9</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>46-54</page-range></nlm-citation>
</ref>
<ref id="B22">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Klemela]]></surname>
<given-names><![CDATA[J]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Licence to operate Social Return on Investment as a multidimensional discursive means of legitimating organisational action]]></article-title>
<source><![CDATA[Social enterprise journal]]></source>
<year>2016</year>
<page-range>387-408</page-range></nlm-citation>
</ref>
<ref id="B23">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Krátky]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Measuring social return on business support for people at risk of social exclusion by SROI analysis. Scientific papers of the University of Pardubice]]></article-title>
<source><![CDATA[Series D, Faculty of Economics and Administration]]></source>
<year>2010</year>
<volume>17</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>123-9</page-range></nlm-citation>
</ref>
<ref id="B24">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Pathak]]></surname>
<given-names><![CDATA[Pathik]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Social return on investment: three technical challenges]]></article-title>
<person-group person-group-type="editor">
<name>
<surname><![CDATA[Dattani]]></surname>
<given-names><![CDATA[Pratik]]></given-names>
</name>
</person-group>
<source><![CDATA[Social Enterprise Journal]]></source>
<year>2014</year>
<volume>10</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>91-104</page-range></nlm-citation>
</ref>
<ref id="B25">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ross]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Hall]]></surname>
<given-names><![CDATA[K]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Social Return on Investment (SROI) and performance measurement. The opportunities and barriers for social enterprises in health and social care]]></article-title>
<source><![CDATA[Public Management Review]]></source>
<year>2013</year>
<page-range>923-41</page-range></nlm-citation>
</ref>
<ref id="B26">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Aguilar Agudo]]></surname>
<given-names><![CDATA[Antonio]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Retorno Social de la Inversión (SROI) en Tratamientos Psicológicos Basados en la evidencia]]></article-title>
<person-group person-group-type="editor">
<name>
<surname><![CDATA[Cabrera]]></surname>
<given-names><![CDATA[Javier Herruzo]]></given-names>
</name>
<name>
<surname><![CDATA[Sepúlveda]]></surname>
<given-names><![CDATA[Juan J Ochoa]]></given-names>
</name>
<name>
<surname><![CDATA[Pino Osuna]]></surname>
<given-names><![CDATA[M. José]]></given-names>
</name>
</person-group>
<source><![CDATA[Clínica y salud]]></source>
<year>2019</year>
<numero>30</numero>
<issue>30</issue>
<page-range>13-20</page-range></nlm-citation>
</ref>
<ref id="B27">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Bottero]]></surname>
<given-names><![CDATA[M]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Valuing the Impact of Social Housing Renovation Programs: An Application of the Social Return on Investment (SROI).]]></article-title>
<person-group person-group-type="editor">
<name>
<surname><![CDATA[Ambrosini]]></surname>
<given-names><![CDATA[G]]></given-names>
</name>
</person-group>
<source><![CDATA[Appraisal: From Theory to Practice]]></source>
<year>2017</year>
<page-range>391-02</page-range><publisher-name><![CDATA[Springer Cham]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B28">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Belluci]]></surname>
<given-names><![CDATA[Marco]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Accounting for social return on investment (SROI). The costs and benefits of family-centred care by the Ronald McDonald House Charities]]></article-title>
<person-group person-group-type="editor">
<name>
<surname><![CDATA[Nitti]]></surname>
<given-names><![CDATA[Carmela]]></given-names>
</name>
<name>
<surname><![CDATA[Franchi]]></surname>
<given-names><![CDATA[Serena]]></given-names>
</name>
<name>
<surname><![CDATA[Testi]]></surname>
<given-names><![CDATA[Enrico]]></given-names>
</name>
<name>
<surname><![CDATA[Bagnoli]]></surname>
<given-names><![CDATA[Luca]]></given-names>
</name>
</person-group>
<source><![CDATA[Social Enterprise Journal]]></source>
<year>2019</year>
<volume>15</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>46.75</page-range></nlm-citation>
</ref>
<ref id="B29">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Watson]]></surname>
<given-names><![CDATA[K J]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Applying Social Return on Investment (SROI) to the built environment. Building Research &amp; Information]]></article-title>
<person-group person-group-type="editor">
<name>
<surname><![CDATA[T]]></surname>
<given-names><![CDATA[Whitley]]></given-names>
</name>
</person-group>
<source><![CDATA[Building Research &amp; Information]]></source>
<year>2017</year>
<volume>45</volume>
<numero>8</numero>
<issue>8</issue>
<page-range>875-91</page-range></nlm-citation>
</ref>
<ref id="B30">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Cooney]]></surname>
<given-names><![CDATA[Kate]]></given-names>
</name>
<name>
<surname><![CDATA[Lynch]]></surname>
<given-names><![CDATA[Kristen]]></given-names>
</name>
</person-group>
<source><![CDATA[Measuring the Social Returns of Nonprofits and Social Enterprises: The Promise and Perils of the SROI]]></source>
<year>2014</year>
<page-range>367-93</page-range><publisher-name><![CDATA[Nonprofit Policy Forum, New Haven]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B31">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Jirarattanasopha]]></surname>
<given-names><![CDATA[Varangkanar]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Social return on investment for community-based alcohol consumption control program during Buddhist Lent]]></article-title>
<person-group person-group-type="editor">
<name>
<surname><![CDATA[Witvorapong]]></surname>
<given-names><![CDATA[Nopphol]]></given-names>
</name>
<name>
<surname><![CDATA[Hanvoravongchai]]></surname>
<given-names><![CDATA[Piya]]></given-names>
</name>
</person-group>
<source><![CDATA[Journal of health research]]></source>
<year>2018</year>
<volume>32</volume>
<numero>6</numero>
<issue>6</issue>
<page-range>398-407</page-range></nlm-citation>
</ref>
<ref id="B32">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[McGrath]]></surname>
<given-names><![CDATA[Richard]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Forecasting the Social Return on Investment Associated with Children's Participation in Circus-Arts Training on their Mental Health and Well-Being]]></article-title>
<person-group person-group-type="editor">
<name>
<surname><![CDATA[Stevens]]></surname>
<given-names><![CDATA[Kristen]]></given-names>
</name>
</person-group>
<source><![CDATA[International Journal of the Sociology of Leisure]]></source>
<year>2019</year>
<page-range>164-93</page-range></nlm-citation>
</ref>
<ref id="B33">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Gambhir]]></surname>
<given-names><![CDATA[V K]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Social Return on Investment (SROI) for Hindustan Unilever's (HUL) CSR initiative on livelihoods (Prabhat)]]></article-title>
<person-group person-group-type="editor">
<name>
<surname><![CDATA[N]]></surname>
<given-names><![CDATA[Majmudar]]></given-names>
</name>
<name>
<surname><![CDATA[S]]></surname>
<given-names><![CDATA[Sodhani]]></given-names>
</name>
<name>
<surname><![CDATA[N]]></surname>
<given-names><![CDATA[Gupta]]></given-names>
</name>
</person-group>
<source><![CDATA[Procedía computer science]]></source>
<year>2017</year>
<numero>122</numero>
<issue>122</issue>
<page-range>556-63</page-range></nlm-citation>
</ref>
<ref id="B34">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Hutchinson]]></surname>
<given-names><![CDATA[C L]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Valuing the impact of health and social care programs using social return on investment analysis: how have academics advanced the methodology? A systematic review]]></article-title>
<person-group person-group-type="editor">
<name>
<surname><![CDATA[A]]></surname>
<given-names><![CDATA[Berndt]]></given-names>
</name>
<name>
<surname><![CDATA[D]]></surname>
<given-names><![CDATA[Forsythe]]></given-names>
</name>
<name>
<surname><![CDATA[S]]></surname>
<given-names><![CDATA[Gilbe]]></given-names>
</name>
<name>
<surname><![CDATA[S]]></surname>
<given-names><![CDATA[George]]></given-names>
</name>
<name>
<surname><![CDATA[J]]></surname>
<given-names><![CDATA[Ratcliffe]]></given-names>
</name>
</person-group>
<source><![CDATA[BMJ open]]></source>
<year>2019</year>
<volume>9</volume>
<numero>8</numero>
<issue>8</issue>
<page-range>1-7</page-range></nlm-citation>
</ref>
<ref id="B35">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Kumar]]></surname>
<given-names><![CDATA[S D]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Social Return on Investment (SROI): An Innovative Approach to Sustainable Development Goals for Sexual and Reproductive Health Programming in sub-Saharan Africa]]></article-title>
<person-group person-group-type="editor">
<name>
<surname><![CDATA[A]]></surname>
<given-names><![CDATA[Banke-Thomas]]></given-names>
</name>
</person-group>
<source><![CDATA[African journal of reproductive health]]></source>
<year>2016</year>
<volume>20</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>85-93</page-range></nlm-citation>
</ref>
<ref id="B36">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Leck]]></surname>
<given-names><![CDATA[C]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Social Return on Investment: Valuing health outcomes or promoting economic values?]]></article-title>
<person-group person-group-type="editor">
<name>
<surname><![CDATA[D]]></surname>
<given-names><![CDATA[Upton]]></given-names>
</name>
<name>
<surname><![CDATA[N]]></surname>
<given-names><![CDATA[Evans]]></given-names>
</name>
</person-group>
<source><![CDATA[Journal of Health Psychology]]></source>
<year>2016</year>
<volume>21</volume>
<numero>7</numero>
<issue>7</issue>
<page-range>1481-90</page-range></nlm-citation>
</ref>
<ref id="B37">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Valdés]]></surname>
<given-names><![CDATA[F. E]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Análisis crítico sobre el uso del SROI en la evaluación del impacto social en iniciativas de emprendimeinto social: Caso México]]></article-title>
<person-group person-group-type="editor">
<name>
<surname><![CDATA[Saavedra]]></surname>
<given-names><![CDATA[M. L]]></given-names>
</name>
</person-group>
<source><![CDATA[AD-minister]]></source>
<year>2019</year>
<numero>35</numero>
<issue>35</issue>
<page-range>53-76</page-range></nlm-citation>
</ref>
<ref id="B38">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Solórzano García]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Julio Navio]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Ruiz Gómez]]></surname>
<given-names><![CDATA[L. M]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Ambiguity in the Attribution of Social Impact: A Study of the Difficulties of Calculating Filter Coefficients in the SROI Method]]></article-title>
<source><![CDATA[Sustainability]]></source>
<year>2019</year>
<page-range>1-19</page-range></nlm-citation>
</ref>
<ref id="B39">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Cheun]]></surname>
<given-names><![CDATA[J]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[A social work perspective on using social return on investment (SROI) in humanistic social care]]></article-title>
<source><![CDATA[Australian Social Work]]></source>
<year>2017</year>
<volume>70</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>491-9</page-range></nlm-citation>
</ref>
<ref id="B40">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Jackson]]></surname>
<given-names><![CDATA[A]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[SROI in the art gallery; valuing social impact]]></article-title>
<person-group person-group-type="editor">
<name>
<surname><![CDATA[McManus]]></surname>
<given-names><![CDATA[R]]></given-names>
</name>
</person-group>
<source><![CDATA[Cultural Trends]]></source>
<year>2019</year>
<volume>28</volume>
<numero>2-3</numero>
<issue>2-3</issue>
<page-range>132-45</page-range></nlm-citation>
</ref>
<ref id="B41">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Green]]></surname>
<given-names><![CDATA[K. R]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Social return on investment: a women's cooperative critique]]></article-title>
<source><![CDATA[Social Enterprise Journal]]></source>
<year>2019</year>
<volume>15</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>320-38</page-range></nlm-citation>
</ref>
<ref id="B42">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ricciuti]]></surname>
<given-names><![CDATA[E]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The health and social impact of Blood Donors Associations: A Social Return on Investment (SROI) analysis]]></article-title>
<person-group person-group-type="editor">
<name>
<surname><![CDATA[Bufali]]></surname>
<given-names><![CDATA[M. V]]></given-names>
</name>
</person-group>
<source><![CDATA[Evaluation and Program Planning]]></source>
<year>2019</year>
<numero>73</numero>
<issue>73</issue>
<page-range>204-13</page-range></nlm-citation>
</ref>
<ref id="B43">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Courtney]]></surname>
<given-names><![CDATA[P]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Evaluating Innovation in European Rural Development Programmes: Application of the Social Return on Investment (SROI) Method]]></article-title>
<person-group person-group-type="editor">
<name>
<surname><![CDATA[Powell]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<source><![CDATA[Sustainability]]></source>
<year>2020</year>
<numero>12</numero>
<issue>12</issue>
<page-range>1-25</page-range></nlm-citation>
</ref>
<ref id="B44">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Vluggen]]></surname>
<given-names><![CDATA[Rob]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Social return on investment in the]]></article-title>
<person-group person-group-type="editor">
<name>
<surname><![CDATA[Kuijpers]]></surname>
<given-names><![CDATA[Relus]]></given-names>
</name>
<name>
<surname><![CDATA[Semeijn]]></surname>
<given-names><![CDATA[Janjaap]]></given-names>
</name>
<name>
<surname><![CDATA[Cees]]></surname>
<given-names><![CDATA[J. Gelder]]></given-names>
</name>
</person-group>
<source><![CDATA[Journal of Public Procurement]]></source>
<year>2020</year>
<volume>20</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>235-64</page-range></nlm-citation>
</ref>
<ref id="B45">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Lozano]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Tirado-Valencia]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
<name>
<surname><![CDATA[Sianes]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Ariza-Montes]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Fernández-Rodríguez]]></surname>
<given-names><![CDATA[V.]]></given-names>
</name>
<name>
<surname><![CDATA[López-Martín]]></surname>
<given-names><![CDATA[M. C]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[SROI Methodology for Public Administration Decisions about Financing with Social Criteria. A Case Study]]></article-title>
<source><![CDATA[Sustainability]]></source>
<year>2020</year>
<numero>12</numero>
<issue>12</issue>
<page-range>116</page-range></nlm-citation>
</ref>
<ref id="B46">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Merino]]></surname>
<given-names><![CDATA[M]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The social return on investment of a new approach to heart failure in the Spanish National Health System]]></article-title>
<source><![CDATA[ESC Heart Failure]]></source>
<year>2020</year>
<numero>7</numero>
<issue>7</issue>
<page-range>131-8</page-range></nlm-citation>
</ref>
<ref id="B47">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Jones]]></surname>
<given-names><![CDATA[Carys]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Social Return on Investment Analysis of the Health Precinct Community Hub for Chronic Conditions]]></article-title>
<person-group person-group-type="editor">
<name>
<surname><![CDATA[Hartfiel]]></surname>
<given-names><![CDATA[Ned]]></given-names>
</name>
<name>
<surname><![CDATA[Brocklehurst]]></surname>
<given-names><![CDATA[Paul]]></given-names>
</name>
<name>
<surname><![CDATA[Lynch]]></surname>
<given-names><![CDATA[Mary]]></given-names>
</name>
<name>
<surname><![CDATA[Edwards]]></surname>
<given-names><![CDATA[Rhiannon Tudor]]></given-names>
</name>
</person-group>
<source><![CDATA[International Journal of Environmental Researh and Public Halth]]></source>
<year>2020</year>
<page-range>1-11</page-range></nlm-citation>
</ref>
<ref id="B48">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Refki]]></surname>
<given-names><![CDATA[Dina]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Using social return on investment to evaluate the public art exhibit Breathing Lights]]></article-title>
<person-group person-group-type="editor">
<name>
<surname><![CDATA[Mishkin]]></surname>
<given-names><![CDATA[Kathryn]]></given-names>
</name>
<name>
<surname><![CDATA[Avci]]></surname>
<given-names><![CDATA[Bilge]]></given-names>
</name>
<name>
<surname><![CDATA[Abdelkarim]]></surname>
<given-names><![CDATA[Sana]]></given-names>
</name>
</person-group>
<source><![CDATA[Poetics]]></source>
<year>2020</year>
<numero>79</numero>
<issue>79</issue>
<page-range>1-9</page-range></nlm-citation>
</ref>
<ref id="B49">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Edwards]]></surname>
<given-names><![CDATA[Rhiannon Tudor]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA['What You See is All There is' : The Importance of Heuristics in Cost Beneit Analysis (CBA) and Social Return on Investment (SROI) in the Evaluation of Public Health Interventions]]></article-title>
<person-group person-group-type="editor">
<name>
<surname><![CDATA[Lawrence]]></surname>
<given-names><![CDATA[Catherine Louise]]></given-names>
</name>
</person-group>
<source><![CDATA[Applied Health Economics and Health Policy]]></source>
<year>2021</year>
<page-range>1-12</page-range></nlm-citation>
</ref>
<ref id="B50">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Davies]]></surname>
<given-names><![CDATA[Larissa E]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Measuring the Social Return on Investment of community sport and leisure facilities]]></article-title>
<person-group person-group-type="editor">
<name>
<surname><![CDATA[Taylor]]></surname>
<given-names><![CDATA[Peter]]></given-names>
</name>
<name>
<surname><![CDATA[Ramchandani]]></surname>
<given-names><![CDATA[Girish]]></given-names>
</name>
<name>
<surname><![CDATA[Christy]]></surname>
<given-names><![CDATA[Elizabeth]]></given-names>
</name>
</person-group>
<source><![CDATA[Managing sport and leisure]]></source>
<year>2021</year>
<volume>26</volume>
<numero>1-2</numero>
<issue>1-2</issue>
<page-range>93-115</page-range></nlm-citation>
</ref>
<ref id="B51">
<nlm-citation citation-type="">
<collab>Google Ngram Viewer</collab>
<source><![CDATA[Social Return on Investment]]></source>
<year>2020</year>
</nlm-citation>
</ref>
<ref id="B52">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Monzón]]></surname>
<given-names><![CDATA[J]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Economía Social y conceptos afines: fronteras borrosas y ambigüedades conceptuales del Tercer Sector]]></article-title>
<source><![CDATA[CIRIEC-España, revista de economía pública, social y cooperativa]]></source>
<year>2006</year>
<volume>1</volume>
<numero>56</numero>
<issue>56</issue>
<page-range>9-24</page-range></nlm-citation>
</ref>
<ref id="B53">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Brigham]]></surname>
<given-names><![CDATA[E]]></given-names>
</name>
<name>
<surname><![CDATA[Ehrhardt]]></surname>
<given-names><![CDATA[M]]></given-names>
</name>
</person-group>
<source><![CDATA[Financial management: Theory &amp; practice. 11]]></source>
<year>2005</year>
<publisher-name><![CDATA[Thomson South-Western]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B54">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Upegui]]></surname>
<given-names><![CDATA[S]]></given-names>
</name>
</person-group>
<source><![CDATA[Manual de redacción académica e investigativa: cómo escribir, evaluar y publicar artículos]]></source>
<year>2011</year>
<publisher-name><![CDATA[Católica del norte Fundación Universitaria]]></publisher-name>
</nlm-citation>
</ref>
</ref-list>
</back>
</article>
