什麼是社會價值:

什麼是社會價值?社會價值是將人們在生活中所經歷的改變,賦予相對的重要性,以量化方式表示。但這些價值並不是都可由市場價格表示,因此必須在考慮及評估社會價值時非常重要的一件事,是必須從被組織工作影響到的人出發。

舉例而言:社會價值可能是從我們「提升自信心」的感受或「住在社區公園旁邊」等感受所得到的價值。這些事情對我們很重要,但並不是以常用的經濟價值來表達或衡量。

在英國的「社會價值」(Social Value UK)組織中,我們認為社會價值具有巨大的潛力,可以幫助我們改變對周圍世界的了解,並決定將要資源投資於何處。藉由改變我們詮釋價值(value)的方式,我們相信最終世界會是一個更加平等且更永續的環境。您可以成為會員加入我們的旅程。

我們相信,任何人都可以開始思考如何詮釋社會價值,無論組織的規模或可用資源的數量如何。

使用社會價值的優點:

將社會價值原則應用於您的工作中有各種廣泛的優點,下面列出的只是其中一些。若您想閱讀更多深入的例子,請另行下載我們的個案研究。

這些原則可以幫助您:

1.最大化您可創造的價值

2.讓最重要的人參與進來

3.獲得相對競爭的優勢

4.同時強化對內和對外的溝通

5.獲得資金和合約

社會價值的原則:

什麼是社會價值?社會價值是將人們在生活中所經歷的改變,賦予相對的重要性,以量化方式表示,而這些價值往往都不是都可由市場價格體現。

「社會價值原則」(the Principles of Social Value)為任何希望考量更廣泛價值的決策者提供基礎,讓決策的結果可增加平等、改善福祉、以及環境永續。它們是一般公認的社會會計原則,對於責信(accountability)和極大化社會價值至關重要。

「社會價值原則」是根據社會會計、審計、永續報告、成本效益分析、財務會計、和評估實務等基本原則發展而來。也有其他指南可用來衡量和報告社會價值和社會影響力過程,例如《Social Investment Taskforce Guidelines for Social Impact Practice》,而這些指南也都參照原則。然而,「社會價值原則」強調對社會價值的描述以及需要回應的問題,以此為主要基礎,也是與其它原則相價之下最明顯的區別。因此,利用社會價值原則可以做更好的決策上,讓決策有更多依據。

社會價值可以呈現人們經歷過改變的故事,它包括質化訊息、量化訊息和比較訊息,也包括環境變化會如何影響人們的生活。應用這些社會價值原則讓我們可以創造出一個「一致、可信」的方式,來描述正在被創造或被破壞的價值。成果、成果的價值與衡量等仍然是依照所處情境 活動和所涉及的利害關係人而有所不同。

社會價值的原則也會創造一個描述方式,所需的嚴謹度取決於受眾的需求和將要做出的決定不同而定。

應用社會價值原則時需要進行「判斷」。因此,使用社會價值原則所產生的訊息,需要經過適當程度的獨立驗證或認證。因此,驗證的要求也是一個原則。若想參考更多關於做出判斷的資訊,請參見《社會投資報酬率指南》。

應用社會價值原則有時會面對相當的挑戰,因為它們就是在使無形的價值轉換成有形。而價值常常是看不見的,因為它往往與決策過程中擁有極少權力或甚至沒有權力的人所經歷的結果有關。應用這些社會原則將會有助於組織對自身工作產生的後果承擔更大的責任,也就意味著不僅是看這個組織是否已經實現其組織目標。

社會價值原則:

1.利害關係人參與–透過利害關係人參與,告訴利害關係人社會價值會衡量的內容以及衡量方法。

2.了解發生什麼改變–闡明如何創造改變,並根據可收集的證據來評估改變,辨識正面與負面的改變,以及預期的改變與非預期的改變。

3.納入重要資訊–決策時須要決定在不同選項之間如何分配資源,必須要辨識利害關係人的價值。價值是指不同結果之間的相對重要性,由利害關係人的偏好來決定不同成果的相對重要性。

4.為重要成果定價–確定必須在包括哪些信息和證據才能真實地描述情況,以便利害關係人可以得出有關影響的合理結論。

5.不誇大成果–僅聲明活動所創造的價值。

6.保持透明公開-顯示分析是被認為準確且具有誠信的基礎,並表明將會對利害關係人報告,並且與利害關係人討論。

7.驗證分析成果–確保適當的獨立性。

如何應用SROI?

社會投資報酬率是一個理論架構,其中應用了所有七個原則來說明社會價值,而其中原則3是透過使用財務代理指數來納入重要資訊。有關SROI的更多訊息,您可以下載社會投資報酬率指南。

社會投資投資報酬率如何應應用?

SROI是描述創造價值的一種方式,需要混合各種信息,包括質化、量化、和財務訊息。就像沒有引用任何其他訊息的財務投資回報率一樣,SROI比率本身意義不大。在SROI的分析中,可允許做出相當的判斷,也就意味著不建議僅比較SROI比率的高低。例如:當預測出的數據與真實數據有差異時,我們也同樣需要其他類型的信息,來了解這個差異發生的原因。

儘管我們不認為投資者會基於單一指標就做出決策,或者長官只使用一個比率當作決策的一部分,但我們仍然可以理解這些訊息將可能會做為影響決策的部分基礎。

這些原則與其他理論架構如何相比?

我們正嘗試使用其他廣為人知的其他架構或方法論,這些方法論也是用來衡量、報導、以及創造社會價值或社會影響力,並了解他們的相似之處與差異之處。我們參照原則,用以增強向心力以及各部門整合。

10個影響力問題:

考慮影響力是指在在一種策略之間,一種產品與另一種產品之間,或試圖改進一種產品或另一種產品之間做出選擇;選擇的目的是為了創造更大影響力。不斷探索不同的選擇並更改您的操作,將使您更能創造出更多的影響力。

您需要回答一些問題以做出選擇。影響力的問題概述如下,這些問題是最大化影響力的基礎。有關如何應用影響力問題的更多信息,請閱讀“最大化影響力”。

你會發現這些問題不僅僅只發現有多少人的生活發生了改變,或是多少人的生活已發生了改變。如果我們想在不同的做事方式之間做出選擇,我們還需要知道有多少改變是由我們的行為產生?改變會持續多久?以及它們對經歷這些改變的人們的重要性。

您還需要考慮三個整體的問題:

  • 由誰回答這些文題?
  • 需要多嚴謹的訊息才能讓您做決定?
  • 在做出這些決定之前,您需要如何保證訊息是有相關的、完整的和準確的?

 

十大影響力問題:

1.我們要解決什麼問題?

2.我們建議的解決方案是什麼?

3.誰會因您的工作而經歷生活的改變?

4.我們可能經歷了什麼結果?

5.我們如何衡量成果的變化量?

6.每個成果發生了(或可能發生)多少變化?

7.成果會持續多久?

8.在各種不同改變過程的成果之間,成果的相對重要性是什麼?

9.每個成果有多大比例是由我們的活動引起的?

10.哪些變化很重要,對我們來說足夠重要?

‧What is social value

What is social value? Social value is the quantification of the relative importance that people place on the changes they experience in their lives. Some, but not all of this value is captured in market prices. It is important to consider and measure this social value from the perspective of those affected by an organisation’s work.

Examples of social value might be the value we experience from increasing our confidence, or from living next to a community park. These things are important to us, but are not commonly expressed or measured in the same way that financial value is.

At Social Value UK, we believe that social value has a huge potential to help us change the way we understand the world around us, and make decisions about where to invest resources. By changing the way we account for value, we believe that we will end up with a world with more equality and a more sustainable environment. You can join us on this journey by becoming a member.

We believe anyone can start to account for their social value, no matter the size of the organisation or the amount of resources available. Click on the following links to find out more:

‧What are the benefits of social value?

Applying the Principles of Social Value to your work has a huge range of benefits. You can see just some of them below; to read more in-depth examples, download one of our Case Studies.

The Principles can help you to:

Maximise the value you can create 

  • Involve the people who matter most 
  • Gain a competitive advantage 
  • Enhance communications, both internally and externally 
  • Gain funding and contracts 

‧What are the principles of social value

Social value is the value that people place on the changes they experience in their lives. Some, but not all of this value is captured in market prices.

The Principles of Social Value provide the basic building blocks for anyone who wants to make decisions that take this wider definition of value into account, in order to increase equality, improve wellbeing and increase environmental sustainability. They are generally accepted social accounting principles and are important for accountability and maximising social value.

The Principles are not individually remarkable; they have been drawn from principles underlying social accounting and audit, sustainability reporting, cost benefit analysis, financial accounting, and evaluation practice. There are other guides available on the process of measuring and reporting social value and impact that also refer to principles, such as the Social Investment Taskforce Guidelines for Good Impact Practice. However, the Principles of Social Value can be distinguished by their focus on what underpins an account of social value, and on the questions that need to be addressed so that the information can be used to better inform decisions.

An account of social value is a story about the changes experienced by people. It includes qualitative, quantitative and comparative information, and also includes environmental changes in relation to how they affect people’s lives.

By applying the Principles, it is possible to create a consistent and credible account for the value that is being created or destroyed. The outcomes, and the measures and values of outcomes, can remain specific to the context, activity, and the stakeholders involved.

When applied, the Principles also create an account that recognises that the level of rigour required depends on the needs of the audience and the decisions that will be taken.

The application of the Principles will require judgements. Therefore the information produced using the Principles needs an appropriate level of independent verification or assurance. As a result, the requirement for verification is also a principle. More guidance on making judgements can be found in A Guide to Social Return on Investment.

Adopting the Principles will sometimes be challenging as they are designed to make invisible value visible. Value is often invisible because it relates to outcomes experienced by people who have little or no power in decision-making. Applying the Principles will help organisations become more accountable for what happens as a result of their work, and means being accountable for more than whether the organisation has achieved its objectives.

The Principles of Social Value:

  • Involve stakeholders– Inform what gets measured and how this is measured and valued in an account of social value by involving stakeholders.
  • Understand what changes– Articulate how change is created and evaluate this through evidence gathered, recognising positive and negative changes as well as those that are intended and unintended.
  • Value the things that matter – Making decisions about allocating resources between different options needs to recognise the values of stakeholders. Value refers to the relative importance of different outcomes. It is informed by stakeholders’ preferences.
  • Only include what is material – Determine what information and evidence must be included in the accounts to give a true and fair picture, such that stakeholders can draw reasonable conclusions about impact.
  • Do not over-claim – Only claim the value that activities are responsible for creating.
  • Be transparent – Demonstrate the basis on which the analysis may be considered accurate and honest, and show that it will be reported to and discussed with stakeholders.
  • Verify the result – Ensure appropriate independent assurance.

How does SROI fit into this?

Social Return on Investment is a framework which applies all of the Seven Principles to account for social value, with the added condition that Principle 3: Value the things that matter is achieved by using financial proxies.

For more information about SROI, you can download the Guide to Social Return on Investment.

What about the social return on investment ratio?

SROI is an account of value creation and the account requires a mix of information including qualitative, quantitative and financial. In the same way as quoting a financial return on investment without any other information, the SROI ratio, by itself, has little meaning. The range of judgement that is permissible within an SROI analysis means that comparisons of SROI ratios alone are not recommended. Comparison of forecast and actual ratios provide the starting point for an understanding the reasons for the difference which will also need to draw on other types of information.

Whilst we do not believe that investors will make decisions based on a single indicator, or that commissioners would be able to use a ratio as part of their decisions, we recognise that this could become part of the information that informs and influences decisions.

How do these Principles compare with other frameworks?

We are trying to increase the coherence and unity of the sector by taking some of the other well known frameworks and methodologies that exist for measuring, reporting on and creating social value or impact, and looking at their similarities and differences with respect to the Principles.

‧Ten impact questions

Thinking about impact means making choices, for example between one strategy and another, between one product and another, or between trying to improve one product or another. Choices intended to create more impact than before. Constantly exploring different options and changing what you do makes it more likely that you will be creating as much impact as you can.

To make these choices there are some questions you will need to answer. The Impact Questions are outlined below and are fundamental to maximising impact. For more information on how to apply the impact questions, read ‘Maximise Your Impact.’

You’ll notice that the questions aren’t just about discovering how many people’s lives have changed or how much those people’s lives have changed. If we want to make choices between different ways of doing things we’ll also need to know how much our actions caused these changes, how long they lasted and how important they are to the people experiencing them.

There are also three overarching questions you will need to consider:

  • Who should answer them?
  • How rigorous do the answers need to be to inform your decisions?
  • What assurances do you need that the information is relevant, complete and accurate before you are able to make those decisions?

Ten Impact Questions

  • What problem are we trying to solve?
  • What is our proposed solution to the problem?
  • Who experiences changes in their lives as a result of what you do?
  • What outcomes are (or likely to be) experienced?
  • How can we measure the amount of change to the outcomes?
  • How much change in each outcome has happened (or is likely to happen)?
  • How long do we need to measure the outcomes for?
  • What is the relative importance of the different changes in outcomes?
  • How much of the change in each outcome is caused by our activities?
  • Which changes matter and are important enough for us to manage?