l quadrat sroi-analyse: wolfgang laskowski & rainer loidl sroi – social return on investment a...
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L QUADRATSROI-Analyse: Wolfgang Laskowski & Rainer Loidl
SROI – Social Return on Investment A model for displaying the social added value of supported employment?
September 25, 2014
Wolfgang Laskowski
L QUADRATSROI-Analyse: Wolfgang Laskowski & Rainer Loidl
L QUADRATSROI-Analyse: Wolfgang Laskowski & Rainer Loidl
SROI – variants since the 1980-ies
– Social measures and performance metrics (M. Moss, 1973)– Cost-effectiveness, a primer (Henry M. Levin, 1983)– REDF Roberts Enterprise Development Fund (Jed Emerson et al., ab 1997)– Community SROI (Betty J. Richmond et al., 1998)– SROI for public services (Philips, 1998)– ETP – Returns on Employment Training Programs (Dennis K. Benson, 1999)– SROI (Scholten/Franzen, 1999)– SROI (thesroinetwork, ab 1999)– nef SROI (new economy foundation, ab 2002)– Double bottom line ventures (Rockefeller Foundation, 2003)– Social Impact Assessment (GSVC, o.J.)– SIA toolkit (Social Inclusion, o.J.)
L QUADRATSROI-Analyse: Wolfgang Laskowski & Rainer Loidl
SROI-Meta-Analysis(CSI Heidelberg 2013)
Source: Krlev, Gorgi; Münscher, Robert; Mülbert, Katharina (2013): Social Return on Investment (SROI):State-of-the-Art and Perspectives. A Meta-Analysis of practice in Social Return on Investment (SROI) studies published 2002-2012. Internet: https://www.csi.uni-heidelberg.de/downloads/CSI_SROI_Meta_Analysis_2013.pdf [8.9.2014].
L QUADRATSROI-Analyse: Wolfgang Laskowski & Rainer Loidl
SROI – 6 studies byLaskowski & Loidl (a)
– BAN – counselling, work, new start
• SÖB Socio-economic enterprise: employment of long-term unemployed persons
• Styria, 2003 and 2009/2010– Chance B – “Janitor” project
• Organisational unit of Chance B, employment project for disabled persons
• Styria, 2005/2006– Wohnplattform Steiermark
• Help for the homeless; extra-mural, psychiatric-type services• Styria, 2008-2010
L QUADRATSROI-Analyse: Wolfgang Laskowski & Rainer Loidl
– Arge Chance
• SÖB• Lower Austria, 2009-2010
– Artegra Werkstätten gGmbH
• Sheltered workshop for disabled persons• Upper Austria, 2007-2010
– Verein ERfA – Erfahrung für Alle
• Social work, care, employment on hourly basis, training, case management, integration into labour market
• Styria, since April 2011
SROI – 6 studies byLaskowski & Loidl (b)
L QUADRATSROI-Analyse: Wolfgang Laskowski & Rainer Loidl
SROI AnalysisModel logics and work steps
SROI – Analyse
L QUADRATSROI-Analyse: Wolfgang Laskowski & Rainer Loidl
• Company evaluation• Future-oriented procedure
(Discounted Cash-Flow-Methode, WACC)• Micro-economic management (analysis level
company/organisation/project)• Costing• Investments set off against yields (corporate, individual)
returns• Socio-economic value creation: how efficiently
(profitable) does the company employ the capital?
SROI – Basis and starting point for the model
L QUADRATSROI-Analyse: Wolfgang Laskowski & Rainer Loidl
Is there any such thing as profitability in social work?
Financing body(„investments“)
NPOSocial non-profit
organisation
Benefits for stakeholder€
e.g. taxes, statutory social security contributions
e.g. cut in transfer benefits, risks, downstream costs
Effects onstakeholder
Effects on stakeholder
in €
Assess in €
L QUADRATSROI-Analyse: Wolfgang Laskowski & Rainer Loidl
SROI method - steps
• Define objective of analysis
• Identify stakeholder groups
1
• Develop effectiveness model
• Define contents
2• Reporting• Long-term
implementation and use
5
L QUADRATSROI-Analyse: Wolfgang Laskowski & Rainer Loidl
Definition of objectives and Stakeholder groups (1)
• What are the objectives? Why is the project carried out right now?
• Who shall get the results of the SROI analysis?• What are the tasks for which the SROI analysis is made?• What period shall be analysed?• Is the analysis ex-ante or ex-post?
L QUADRATSROI-Analyse: Wolfgang Laskowski & Rainer Loidl
• What stakeholder groups are included in the SROI analysis?• How are the claimant groups included?
Stakeholder
How does the care, placement etc. affect you?
What happens? (pos. and neg. effects)?
Are considered.? Y/N
How are they considered? (method) How many? When?
Objectives and Stakeholder groups (2)
L QUADRATSROI-Analyse: Wolfgang Laskowski & Rainer Loidl
Developing an effectiveness model (1)
• Identify and evaluate inputs• Identify and describe outputs• Identify „hard“ and „soft“ outcomes• Develop indicators to identify outcomes• Collect data• Assess duration of effects• Monetarise outcomes• Develop scenarios
L QUADRATSROI-Analyse: Wolfgang Laskowski & Rainer Loidl
Effective dimensionsAction field Supported Employment – Stakeholder: clients(Beyer/Robinson 2009, Schneider, 2003,)
Work, income
Residential situation
Mental health
Physical healthSocial network and relationships
Financial skills, indebtedness
Autonomy
Educational level, training
Quality of living
Employability
Mobility
L QUADRATSROI-Analyse: Wolfgang Laskowski & Rainer Loidl
Proving effectsOutput – outcome – impact of social services
context
Target group specifics
Inputs (resources)
structure
conditions
Concept (targets – activities)
plan
processactivities
outputLong term outcome
Inter-mediate outcome
Initial outcome
Long term impact
Inter-mediate impact
Initial impact
Deadweight, displacement, attribution, drop-off
implementation results
Source: Rauscher, O.; Schober, Ch.; Millner, R.(2012): Social Impact Measurement und Social Return on Investment (SROI)-Analyse. Wirkungsmessung neu? Working Paper. Wien. Internet: http://www.wu.ac.at/npo/competence/appliedresearch/leistungsportfolio/working_paper_social_impact_measurement_vs_sroi-analyse.pdf [8.9.2014].
(unintended) outcomes
Outputassessment Impact assessment
Pro
gra
m e
ffect
Evaluation ofprogram concept
Process assessment Efficacy analysis
L QUADRATSROI-Analyse: Wolfgang Laskowski & Rainer Loidl
Assessing effects
• Monetarisation• Statistics of public institutions, market research, business
consulting etc.• Research results of universities, universities of applied sciences• Documentations by the free youth welfare organisations• Interviews, questionnaires, focus groups, workshops
– Willingness-to-pay– Similar goods (market prices), „proxy“– Travel costs/willingness to travel to obtain certain things– Average household expenses– VOIS data base (www.wikivois.org)
L QUADRATSROI-Analyse: Wolfgang Laskowski & Rainer Loidl
SROI calculationBlended Value Concept in 6 steps
Micro-economic investments/ costs
Micro-economic yields/ Returns
ROI Social investments/ costs
Social yields/ returns SROIEffects – indicators – proofs
L QUADRATSROI-Analyse: Wolfgang Laskowski & Rainer Loidl
SROI – Analysis at the ERfA GrazSROI – the model in realapplication
L QUADRATSROI-Analyse: Wolfgang Laskowski & Rainer Loidl
Tasks• Social intervention
– Employment on an hourly basis– Help in individual cases at the social intervention office
• Main domicile registration certificates• Social workshop• Non-profit employment project• Competence training and trial work• Trainings• Group and individual coaching• Transit employments• Supported return to the labour market• „Social guides“
L QUADRATSROI-Analyse: Wolfgang Laskowski & Rainer Loidl
How it works
• Market prices for services rendered• Abolition of transfer benefits (AL, “Mindestsicherung“) for
transit workers (TAK) (ca. € 550,00 per person and month)• VAT due to additional income for TAK and key workers (SK)
(consumption)• VAT from spending by the organisation in the region (material
purchases)• Income tax on key worker income• Statutory social expenses
L QUADRATSROI-Analyse: Wolfgang Laskowski & Rainer Loidl
Turnover and cost structure
2011P 2012P 2013P 2014P 2015P 2016P 2017P 2018P 2019P 2020P - €
500,000 €
1,000,000 €
1,500,000 €
2,000,000 €
2,500,000 €
Costs for social work Personnel costs
Material costs, third-party work, other expenditures Depreciation
Proceeds from sales and other earnings Subsidies and grants
Jahr
L QUADRATSROI-Analyse: Wolfgang Laskowski & Rainer Loidl
Sensitivity analysis (1)
• Variant 1: Results not taking into account abolition of transfer benefits
• Variant 2: Results taking into account abolition of transfer benefits
• Variant 3: Results taking into account abolition of transfer benefits and services at „market prices“.
• Variation of interest rates
L QUADRATSROI-Analyse: Wolfgang Laskowski & Rainer Loidl
Calculation variant 1
2011P 2012P 2013P 2014P 2015P 2016P 2017P 2018P 2019P 2020P - €
200,000 €
400,000 €
600,000 €
800,000 €
1,000,000 €
1,200,000 €
1,400,000 €
1,600,000 €
Costs for social work Communal tax VAT payable (15% of material costs) Income-related taxes
Consumption taxes Savings national transfer benefits Social expenditures
Jahr
L QUADRATSROI-Analyse: Wolfgang Laskowski & Rainer Loidl
Calculation variant 2
2011P 2012P 2013P 2014P 2015P 2016P 2017P 2018P 2019P 2020P - €
200,000 €
400,000 €
600,000 €
800,000 €
1,000,000 €
1,200,000 €
1,400,000 €
1,600,000 €
1,800,000 €
2,000,000 €
Costs for social work Communal tax VAT payable (15% of material costs) Income-related taxes
Consumption taxes Savings national transfer benefits Social expenditures
Jahr
L QUADRATSROI-Analyse: Wolfgang Laskowski & Rainer Loidl
Calculation variant 3
2011P 2012P 2013P 2014P 2015P 2016P 2017P 2018P 2019P 2020P - €
500,000 €
1,000,000 €
1,500,000 €
2,000,000 €
2,500,000 €
Costs for social work Communal tax VAT payable (15% of material costs)
Income-related taxes Consumption taxes Savings national transfer benefits
Social expenditures Additional value creation (market prices)
L QUADRATSROI-Analyse: Wolfgang Laskowski & Rainer Loidl
Sensitivity analysis (2)Bill. € Calculation variants
Calculation variant 1
Calculation variant 2
Calculation variant 3
Interest rate (risc) 1 % 3 % 5 % 1 % 3 % 5 % 1 % 3 % 5 %
Economic value 3,3 3,3 3,3 3,3 3,3 3,3 3,3 3,3 3,3
Social value 88,3 29,8 18,2 113,1 38,2 23,4 135,7 45,8 29,1
Blended value 91,6 33,1 21,5 116,4 41,5 26,7 139,0 49,1 32,4
investment 9,1 9,4 9,7 9,1 9,4 9,7 9,1 9,4 9,7
SROI 10,02 3,50 2,20 12,74 4,39 2,74 15,23 5,20 3,33
L QUADRATSROI-Analyse: Wolfgang Laskowski & Rainer Loidl
SROI in practice – What are the benefits?
SROI – Bilanz
L QUADRATSROI-Analyse: Wolfgang Laskowski & Rainer Loidl
Social responsibility – effective and efficient investments
• Social inclusion: counter social deprivation through benefits
• Efficacy: organise benefits effectively and efficiently• Transparency: disclose use of public funds• Scientific demands: keep on developing models, data,
resources
L QUADRATSROI-Analyse: Wolfgang Laskowski & Rainer Loidl
What can happen with „tool“?
• Parties concerned “recognize” performance and value creation processes• Reflexive and socio-economically integrated action awareness increases
corporate performance• Parties concerned word their own targets and remain (become) owners
of the process• Interests become more transparent – investments and returns (in most
cases) materialize in different areas• Increased “self-consciousness” of social service organizations (evidence
of social value creation)• Possibility to communicate with stakeholders (analysis, results)• SROI is no guarantee of “success”
L QUADRATSROI-Analyse: Wolfgang Laskowski & Rainer Loidl
• Key-figure focused approach • Threat of creaming-off• Difficult to provide proof of the size of effect and
allocability of the effects• Overview, overall picture may be lost• Comparability – desired? possible?• Lacking recognition of SROI by public financiers
Critical approach
L QUADRATSROI-Analyse: Wolfgang Laskowski & Rainer Loidl
What can a “tool” do? – Aktiv testen
L QUADRATSROI-Analyse: Wolfgang Laskowski & Rainer Loidl
SROI Social services create social added value.
www.redf.org www.sroi.at
L QUADRATSROI-Analyse: Wolfgang Laskowski & Rainer Loidl
Social Return on Investment (SROI)
Mag. Wolfgang Laskowski
L.QUADRAT Institut für Sozialforschung,
Evaluation und UnternehmensberatungRösselmühlgasse 12/25, 8020 Graz
www.lquadrat.at
FH-Prof. Dr. Rainer Loidl
FH JOANNEUM University of Applied Sciences
Campus Eggenberger Allee 11, 8020 [email protected]
www.fh-joanneum.at
L QUADRATSROI-Analyse: Wolfgang Laskowski & Rainer Loidl
SROI – in Austria
– LQUADRAT/FH Joanneum (www.lquadrat.at/www.fh-joanneum.at/sam)
– Non-profit-Competence-Center (http://www.wu.ac.at/npo/competence/en)
– Others: Fachhochschule Linz; grey literature, a variety of mostly unpublished studies.
L QUADRATSROI-Analyse: Wolfgang Laskowski & Rainer Loidl
SROI – in Germany
– CSI Heidelberg (https://www.csi.uni-heidelberg.de/index.html)
– XIT (http://www.xit-online.de/)
– Kath. Universität Eichstätt-Ingolstadt (http://www.ku.de/swf/)
– iq consult (http://iq-consult.com/)
L QUADRATSROI-Analyse: Wolfgang Laskowski & Rainer Loidl
SROI – international
– The SROI Network (http://www.thesroinetwork.org/) (UK)
– Nef - New Economics Foundation (http://www.neweconomics.org/) (UK)
– SVT-Group (http://svtgroup.net/) (US)
– Scholten & Partners (http://www.peterscholten.com/) (NL)
– Socia e-valuator (Software) (www.socialevaluator.eu) (NL)
L QUADRATSROI-Analyse: Wolfgang Laskowski & Rainer Loidl
• Arvidson, M., & Lyon, F. (2013): Social Impact Measurement and Non-profit Organisations: Compliance, Resistance, and Promotion. VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations, p. 1-18.
• Krlev, G.; Münscher, R.; Mülbert, K.(2013): Social Return on Investment (SROI): State-of-the-Art and Perspectives. A Meta-Analysis of practice in Social Return on Investment (SROI) studies published 2002-2012. Internet: https://www.csi.uni-heidelberg.de/downloads/CSI_SROI_Meta_Analysis_2013.pdf [8.9.2014].
• Kehl, K., Then, V., & Münscher, R. (2012): Social Return on Investment: Auf dem Weg zu einem integrativen Ansatz der Wirkungsforschung. In H. K. Anheier, A. Schröer & V. Then (Eds.), Soziale Investitionen: Interdisziplinäre Perspektiven (S. 313-331). Wiesbaden: VS Verlag.
• Rauscher, O.; Schober, Ch.; Millner, R.(2012): Social Impact Measurement und Social Return on Investment (SROI)-Analyse. Wirkungsmessung neu? Working Paper. Wien. Internet: http://www.wu.ac.at/npo/competence/appliedresearch/leistungsportfolio/working_paper_social_impact_measurement_vs_sroi-analyse.pdf [8.9.2014].
• Laskowski, W.; Loidl, R.(2011): SROI als Modell einer Wertschöpfungsbilanz in sozialwirtschaftlichen Unternehmen. In: Wirkungsorientierung und Wertschöpfung – Zukunftsthemen der Sozialwirtschaft. INAS-Fachtagung 2011, Linz.
SROI – Literature list (1)
L QUADRATSROI-Analyse: Wolfgang Laskowski & Rainer Loidl
SROI – Literature list (2)• Nicholls, J., Lawlor, E., Neitzert, E., & Goodspeed, T. (2009): A guide to Social Return on
Investment. London: Office of the Third Sector, The Cabinet Office.• Loidl, R.; Laskowski, W. (2008): Social Return on Investment (SROI) – Ein Vergleich von Modellen
zur Darstellung sozialer und ökonomischer Leistungen in sozialen Diensten. In: Steuerung und Kontrolle in Nonprofit-Organisationen. 8. Colloquium der NPO-Forscher im deutschsprachigen Raum. Johannes Kepler Universität Linz, 17.-18. April 2008. Eine Dokumentation. Herausgegeben von Reinbert Schauer, Bernd Helmig, Robert Purtschert und Dieter Witt. Schriftenreihe Public & Nonprofit Management. Herausgegeben von R. Schauer. Linz: Trauner Verlag Universität. p. 379-396.
• Loidl-Keil, R. (2008): Soziale Dienste sind keine „Non-profit-Organisationen“. Sozialökonomische Wertschöpfungsprozesse zwischen Werkzeugdenken und Komplexitätsbewahrung am Beispiel des SROI (Social Return on Investment). In: soziales_kapital wissenschaftliches journal österreichischer fachhochschul-studiengänge soziale arbeit, Nr. 1 (2008), 10 . http://www.soziales-kapital.at/index.php/sozialeskapital/article/view/58/62
• Laskowski, W.; Loidl-Keil, R. (2005): SROI – Social Return on Investment. Methodology. REDF Roberts Enterprise Development Fund. San Francisco: 2002. Übersetzung ins Deutsche
www.sroi.at
L QUADRATSROI-Analyse: Wolfgang Laskowski & Rainer Loidl
SROI – Literature list (3)
• Loidl-Keil, R.; Laskowski, W. (2004): Zahlung gegen Wertschöpfung. Eine erste Erfahrungsbilanz zum SROI – Social Return on Investment in Österreich. In: Kontraste, Presse- und Informationsdienst für Sozialpolitik. Nummer 9, November 2004. p. 25-27.
• Laskowski, W. ; Loidl-Keil, R. (2004): SROI – Social Return on Investment in einem Sozialen Integrationsunternehmen. Unveröffentlichter Projektbericht. 2004.
• Loidl-Keil, R. ; Laskowski, W. (2003): SROI – Ein Konzept zur sozio-ökonomischen Bewertung sozialer Unternehmen. In: Kontraste, Presse- und Informationsdienst für Sozialpolitik. Nummer 7, September 2003.
• Olsen, S., & Lingane, A. (2003): Social return on investment: Standard guidelines Working Paper Series: Center for Responsible. Business, UC Berkeley.
• Emerson, J., Wachowicz, J., & Chun, S. (2000): Social return on investment: Exploring aspects of value creation in the nonprofit sector. The Box Set: Social Purpose Enterprises and Venture Philanthropy in the New Millennium, 2, S. 130-173.
• REDF. (1996). SROI Methodology. San Francisco: Roberts Enterprise Development Fund.
www.sroi.at
L QUADRATSROI-Analyse: Wolfgang Laskowski & Rainer Loidl
Literatur „supported employment“
• Beyer, S.; Robinson C. (2009): A Review of the Research Literature on Supported Employment. A report for the cross-Government learning disability employment strategy team. Internet: http://www.researchonline.org.uk/sds/search/download.do%3Bjsessionid=9CDC74BFF86CE150803D04C9331AB05F?ref=B12586 [8.9.2014].
• Schneider, J. (2003): Is Supported employment cost effective? A review. In: International Journal of Psychosocial Rehabilitation. 7, S. 145-156.
www.sroi.at