Social Accounting for Sustainability by José Luis Retolaza Leire San-Jose & Maite Ruíz-Roqueñi

Social Accounting for Sustainability by José Luis Retolaza Leire San-Jose & Maite Ruíz-Roqueñi

Author:José Luis Retolaza, Leire San-Jose & Maite Ruíz-Roqueñi
Language: eng
Format: epub
Publisher: Springer International Publishing, Cham


In recent times it has become fashionable, particularly in Spain, to propose SROI as the measure of the return on social value. It must be said that there is a long tradition of research into social return on public sector investment in the English-speaking world (Maass 1966), and cost-benefit analysis is a very widely used method. The graph below shows the number of papers published on this issue in high-impact journals since the 1960s (Figs. 5.2 and 5.3).

Fig. 5.2ISI-WoS publications (revised February 2015) with “cost-benefit” in their topics



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