Over to you: Starting on the Impact Map
Fill in the top section and first two columns of your Impact Map.
2.2 Identifying inputs
The inputs column is the next one to fill in on your Impact Map. The investment, in
SROI, refers to the financial value of the inputs. You need to able to identify what
stakeholders are contributing in order to make the activity possible – these are their
inputs. Inputs are used up in the course of the activity – money or time, for example.
The value of the financial inputs, especially for a single grant or a contract, is usually
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easy to establish, although it is important that you include the full cost of delivering the
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services. In some situations there are other contributions being made, including non-
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cash items, which need to be valued. Further information on valuing non-cash inputs is
available in the Resources section (see index on page 81).
Where you are analysing the social value generated by an activity that is financed from
several sources, some initial analysis of the costs of these activities is required and
there is specific guidance on this in the Resources section (see index on page 81).
Beware of double counting inputs
Be careful that all the inputs you record are used in delivering the activity. Your
organisation may not use all the funding for an activity; this ‘surplus’ relates to
the amount of the finance that was not necessary for the activity to happen. If
there is a surplus then a different treatment is required: either you should include
the additional social value that would be generated if you spent the surplus, or
you should reduce the value of the input by the amount of the surplus.
2.3 Valuing inputs
When filling out your Impact Map you may have identified non-monetised inputs;
these are inputs other than the financial investment, like volunteer time. If the activity
would not go ahead to the same extent without these inputs, then you will want to
put a value on them. This will ensure that you are transparent about the full cost of
delivering your service. This section is for those that want to give a value to their non-
monetised inputs.
Two main types of non-monetised inputs are generally relevant in SROI: volunteer
time and contributions of goods and services in kind. Valuing volunteer time can be
more difficult.
The hours given by volunteers are often given a value equivalent to the average hourly
rate for the type of work they are doing. For example, if an administration volunteer
does 5 hours a week in an area where administration work is paid on average £5 per
hour, their weekly input would be £25. This value is given regardless of whether any
A guide to Social Return on Investment 1
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