RT Article
T1 Social impact assessment of corporate social responsibility initiatives: evaluating the social return on investment of an inclusion offer
JF Journal of business ethics
VO 197
IS 3
SP 613
OP 629
A1 Scelles, Nicolas
A1 Inoue, Yuhei
A1 Perkin, Seth Joseph
A1 Valenti, Maurizio
A2 Inoue, Yuhei
A2 Perkin, Seth Joseph
A2 Valenti, Maurizio
LA English
YR 2025
UL https://ixtheo.de/Record/1919869557
AB This study addresses the growing interest in the social impact assessment of corporate social responsibility (CSR) initiatives. Using the benefit (value) transfer approach, this study seeks to demonstrate how the social return on investment (SROI) of a CSR inclusion initiative promoting disability sport participation can be assessed. Literature on CSR inclusion initiatives, social impact measurement, disability sport participation and disability interventions/organizations was reviewed and compared. This helped identify the stakeholders and social outcomes to include, and the assumptions for the financial proxies and beneficiary percentages. Based on data provided by the Rugby Football League in England, an application to Inclusion Rugby League— a CSR inclusion initiative promoting disability sport participation—was then conducted. The SROI of Inclusion Rugby League is 3.39:1—a social return of £3.39 for £1 invested. Our research quantifies the positive social impact of a CSR inclusion initiative in monetary terms, providing insights for assessing SROI. This study informs future research on the social impact assessment of CSR initiatives, offering valuable guidance for organizations and their managers in making a case for further investments in CSR. Moreover, it encourages potential funders to engage in CSR initiatives.
K1 Disability sport
K1 Physical Activity
K1 social value
K1 Aufsatz in Zeitschrift
DO 10.1007/s10551-024-05786-w