Inputs The contributions made by each stakeholder that are necessary
for the activity to happen.
Materiality Information is material if its omission has the potential to affect
the readers’ or stakeholders’ decisions.
Monetise To assign a financial value to something.
Net present The value in today’s currency of money that is expected in the
value future minus the investment required to generate the activity.
Net social Net present value of the impact divided by total investment.
return ratio
Outcome The changes resulting from an activity. The main types of
change from the perspective of stakeholders are unintended
(unexpected) and intended (expected), positive and
negative change.
Outputs A way of describing the activity in relation to each stakeholder’s
inputs in quantitative terms.
Outcome Well-defined measure of an outcome.
indicator
Payback period Time in months or years for the value of the impact to exceed
the investment.
Proxy An approximation of value where an exact measure is
impossible to obtain.
Scope The activities, timescale, boundaries and type of SROI analysis.
Sensitivity Process by which the sensitivity of an SROI model to changes in
analysis different variables is assessed.
Social return Total present value of the impact divided by
ratio total investment.
Stakeholders People, organisations or entities that experience change,
whether positive or negative, as a result of the activity that is
being analysed.
Resour Resour
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A guide to Social Return on Investment 
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