Program, Project, Business and Social Action – Impact Assessment

This article presents and discusses the SROI - Social Return on Investment, an important methodology used to assess the socioeconomic and environmental impact of a program, project, business or social action, carried out in poor communities and aimed at vulnerable populations, in view of its transformation. It addresses concepts, principles and the step by step of its execution, as a way to subsidize actors from public, private and non-governmental organizations, when there is a need to present to the society and the financial institutions, the cost-benefit non-monetized of the investments made for the realization of the intervention. The research to obtain the data was qualitative analytical, looking for classic and contemporary authors who approach the subject. The conclusions point to the increasing need to scientifically evaluate social actions, in order to qualify entrepreneurial organizations and also satisfy funding agencies.