1. L QUADRAT SROI-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

2. L QUADRAT SROI-Analyse: Wolfgang Laskowski & Rainer Loidl

3. L QUADRAT SROI-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.)

4. L QUADRAT SROI-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]. https://www.csi.uni-heidelberg.de/downloads/CSI_SROI_Meta_Analysis_2013.pdf

5. L QUADRAT SROI-Analyse: Wolfgang Laskowski & Rainer Loidl SROI – 6 studies by Laskowski & 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

6. L QUADRAT SROI-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 by Laskowski & Loidl (b)

7. L QUADRAT SROI-Analyse: Wolfgang Laskowski & Rainer Loidl SROI Analysis Model logics and work steps SROI – Analyse

8. L QUADRAT SROI-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

9. L QUADRAT SROI-Analyse: Wolfgang Laskowski & Rainer Loidl Is there any such thing as profitability in social work? Financing body („investments“) Financing body („investments“) NPO Social non-profit organisation NPO Social non-profit organisation Benefits for stakeholder € e.g. taxes, statutory social security contributions e.g. cut in transfer benefits, risks, downstream costs Effects on stakeholder Effects on stakeholder in € Assess in €

10. L QUADRAT SROI-Analyse: Wolfgang Laskowski & Rainer Loidl SROI method - steps Define objective of analysis Identify stakeholder groups 1 Develop effectiveness model Define contents 2 Prove effectiveness Collect data 3 SROI- calculation Calculate index 4 Reporting Long-term implementati on and use 5

11. L QUADRAT SROI-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?

12. L QUADRAT SROI-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)

13. L QUADRAT SROI-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

14. L QUADRAT SROI-Analyse: Wolfgang Laskowski & Rainer Loidl Effective dimensions Action field Supported Employment – Stakeholder: clients (Beyer/Robinson 2009, Schneider, 2003,) Work, income Residential situation Mental health Physical health Social network and relationships Financial skills, indebtedness Autonomy Educational level, training Quality of living Employability Mobility

15. L QUADRAT SROI-Analyse: Wolfgang Laskowski & Rainer Loidl Proving effects Output – outcome – impact of social services context Target group specifics Inputs (resources) structure conditions Concept (targets – activities) plan process activities output Long 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]. http://www.wu.ac.at/npo/competence/appliedresearch/leistungsportfolio/working_paper_social_impact_measurement_vs_sroi-analyse.pdf (unintended) outcomes Outputassessment Impact assessment Program effect Evaluation of program concept Process assessment Efficacy analysis

16. L QUADRAT SROI-Analyse: Wolfgang Laskowski & Rainer Loidl Assessing effects Monetarisation 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)www.wikivois.org

17. L QUADRAT SROI-Analyse: Wolfgang Laskowski & Rainer Loidl SROI calculation Blended Value Concept in 6 steps Micro-economic investments/ costs Micro-economic yields/ Returns ROI Social investments/ costs Social yields/ returns SROI Effects – indicators – proofs

18. L QUADRAT SROI-Analyse: Wolfgang Laskowski & Rainer Loidl SROI – Analysis at the ERfA Graz SROI – the model in realapplication

19. L QUADRAT SROI-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“

20. L QUADRAT SROI-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

21. L QUADRAT SROI-Analyse: Wolfgang Laskowski & Rainer Loidl Turnover and cost structure

22. L QUADRAT SROI-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

23. L QUADRAT SROI-Analyse: Wolfgang Laskowski & Rainer Loidl Calculation variant 1

24. L QUADRAT SROI-Analyse: Wolfgang Laskowski & Rainer Loidl Calculation variant 2

25. L QUADRAT SROI-Analyse: Wolfgang Laskowski & Rainer Loidl Calculation variant 3

26. L QUADRAT SROI-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 Social value 88,329,818,2113,138,223,4135,745,829,1 Blended value 91,633,121,5116,441,526,7139,049,132,4 investment 9,19,49,79,19,49,79,19,49,7 SROI 10,023,502,2012,744,392,7415,235,203,33

27. L QUADRAT SROI-Analyse: Wolfgang Laskowski & Rainer Loidl SROI in practice – What are the benefits? SROI – Bilanz

28. L QUADRAT SROI-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

29. L QUADRAT SROI-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”

30. L QUADRAT SROI-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

31. L QUADRAT SROI-Analyse: Wolfgang Laskowski & Rainer Loidl What can a “tool” do? – Aktiv testen

32. L QUADRAT SROI-Analyse: Wolfgang Laskowski & Rainer Loidl SROI Social services create social added value. www.redf.org www.sroi.at

33. L QUADRAT SROI-Analyse: Wolfgang Laskowski & Rainer Loidl Social Return on Investment (SROI) Mag. Wolfgang Laskowski L.QUADRAT Institut für Sozialforschung, Evaluation und Unternehmensberatung Rösselmühlgasse 12/25, 8020 Graz Wolfgang.laskowski@lquadrat.at www.lquadrat.at FH-Prof. Dr. Rainer Loidl FH JOANNEUM University of Applied Sciences Campus Eggenberger Allee 11, 8020 Graz Rainer.loidl@fh-joannum.at www.fh-joanneum.at

34. L QUADRAT SROI-Analyse: Wolfgang Laskowski & Rainer Loidl SROI – in Austria – LQUADRAT/FH Joanneum (www.lquadrat.at/ www.fh-joanneum.at/sam)www.lquadrat.at/ www.fh-joanneum.at/sam – Non-profit-Competence-Center (http://www.wu.ac.at/npo/competence/en)http://www.wu.ac.at/npo/competence/en – Others: Fachhochschule Linz; grey literature, a variety of mostly unpublished studies.

35. L QUADRAT SROI-Analyse: Wolfgang Laskowski & Rainer Loidl SROI – in Germany – CSI Heidelberg (https://www.csi.uni-heidelberg.de/index.html)https://www.csi.uni-heidelberg.de/index.html – XIT (http://www.xit-online.de/)http://www.xit-online.de/ – Kath. Universität Eichstätt-Ingolstadt (http://www.ku.de/swf/)http://www.ku.de/swf/ – iq consult (http://iq-consult.com/)http://iq-consult.com/

36. L QUADRAT SROI-Analyse: Wolfgang Laskowski & Rainer Loidl SROI – international – The SROI Network (http://www.thesroinetwork.org/) (UK)http://www.thesroinetwork.org/ – Nef - New Economics Foundation (http://www.neweconomics.org/) (UK)http://www.neweconomics.org/ – SVT-Group (http://svtgroup.net/) (US)http://svtgroup.net/ – Scholten & Partners (http://www.peterscholten.com/) (NL)http://www.peterscholten.com/ – Socia e-valuator (Software) (www.socialevaluator.eu) (NL)www.socialevaluator.eu

37. L QUADRAT SROI-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].https://www.csi.uni- heidelberg.de/downloads/CSI_SROI_Meta_Analysis_2013.pdf 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_s ocial_impact_measurement_vs_sroi-analyse.pdf [8.9.2014]. http://www.wu.ac.at/npo/competence/appliedresearch/leistungsportfolio/working_paper_s ocial_impact_measurement_vs_sroi-analyse.pdf 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)

38. L QUADRAT SROI-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 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

39. L QUADRAT SROI-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

40. L QUADRAT SROI-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=9CDC74BFF86CE150 803D04C9331AB05F?ref=B12586 [8.9.2014]. http://www.researchonline.org.uk/sds/search/download.do%3Bjsessionid=9CDC74BFF86CE150 803D04C9331AB05F?ref=B12586 Schneider, J. (2003): Is Supported employment cost effective? A review. In: International Journal of Psychosocial Rehabilitation. 7, S. 145-156. www.sroi.at