The SROI methodology employs six stages. The first three deal with measuring value and the last three deal with the index of return.

• Stage 1: Calculate enterprise value (uses standard accounting value measures).
• Stage 2: Calculate social purpose value (assigns monetary values to social outcomes).
• Stage 3: Calculate blended value
• Stage 4: Calculate enterprise index of return.
• Stage 5: Calculate social purpose index of return.
• Stage 6: Calculate blended index of return.

An example of the overall results of these calculations is shown in Table 6 on page 44.

These return calculations and the supporting material are key components of the SROI reports produced by the grantee organizations on an annual basis. The reports include SROI metrics, business data, social impact data, and provide analysis in these areas. Report contents include:

• descriptions of the social purpose enterprise,
• financial analysis of the social purpose enterprise,
• profiles of the enterprise’s target employee population,
• SROI metrics and analysis,
• description of the nonprofit agency and its mission, and
• key social impact findings and analysis.

Overall, the SROI Report can be viewed as a nonprofit organization stock report. It provides a standardized way of estimating value and presenting return calculations in a clear and accessible manner.