The purpose of this guide is to standardise practice, develop the methodology, and provide more clarity on the use of SROI. It has been written for people who want to measure and analyse the social, environmental and economic value being generated by their activities or by the activities they are funding or commissioning.

The guide specifically covers issues such as establishing scope and identifying stakeholders; mapping outcomes; evidencing outcomes and giving them a value; establishing impact; calculating the SROI; and reporting, using and embedding results.