Social return on investment (SROI) is a systematic way of incorporating social values of different stakeholders into public sector decision-making on sustainability. This study aims to identify salient factors that influence SROI implementation.,The interactions of four Dutch municipalities and their social enterprises were examined, by analyzing relevant documents and interviewing key actors.,External forces appear to have little influence on SROI implementation. Management systems, legal restrictions in relation to privacy and the administrative burden appear to hinder SROI implementation. Findings suggest that trust among the parties involved and their representatives is a major driver for SROI development. SROI is not measured well enough, which complicates analyzing and reporting its development.,Achieving collaboration through trust is a characteristic of stewardship theory, and therefore useful for studying social sustainability. Combining agency and stewardship theory provides useful insights concerning the application of control mechanisms versus empowerment.,Barriers can be overcome by informing and engaging suppliers in SROI initiatives. Furthermore, findings of this study suggest that it is easier for municipalities to incorporate SROI when social firm activities are insourced. An independent procurement function stimulates SROI development. Engaged professionals can make the difference in SROI policy implementation, more so than written policies.,SROI enables social sustainability. SROI can be used by public agencies to provide meaningful activities for the long-term unemployed and underprivileged adolescents.,The study is the first empirical work that relates public procurement to SROI implementation and its effect on suppliers. The findings provide valuable insights into government influence on social enterprises.

中文翻译：

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公共部门的社会投资回报

社会投资回报率（SROI）是一种将不同利益相关者的社会价值纳入公共部门可持续性决策的系统方法。本研究旨在确定影响SROI实施的显着因素。通过分析相关文件并采访主要参与者，考察了荷兰四个市政当局及其社会企业的互动。外部力量似乎对SROI实施影响不大。管理系统，与隐私相关的法律限制和行政负担似乎阻碍了SROI的实施。调查结果表明，有关各方及其代表之间的信任是SROI发展的主要动力。对SROI的衡量不够好，这使得分析和报告其发展变得复杂。通过信任实现协作是管理理论的特征，因此对于研究社会可持续性很有用。结合代理理论和管理理论可提供有关控制机制与授权的应用的有用见解。可以通过在SROI计划中告知和吸引供应商来克服障碍。此外，这项研究的结果表明，当外包社会公司活动时，市政当局更容易纳入SROI。独立的采购职能促进了SROI的发展。与书面政策相比，敬业的专业人员可以在SROI政策实施方面发挥重要作用。SROI可以实现社会可持续性。公共机构可以使用SROI为长期失业和贫困的青少年提供有意义的活动。该研究是将公共采购与SROI实施及其对供应商的影响相关的第一项实证研究。这些发现为政府对社会企业的影响提供了宝贵的见解。