The SROI - Social Return on Investment is a newer approach that assesses the societal value created by social projects. The development of the SROI approach in the Anglo-Saxon world was preceded by considerations on how to measure and financially evaluate the impacts generated by the work of social organizations and projects in the interest of the common good. The SROI is a method that expands traditional financial evaluation methods (ROI) by incorporating socio-economic and environmental values, making it applicable to nonprofit organizations and enterprises. However, the SROI aims to be more than just a new calculation tool; it is to be understood as a new, broader approach that is not only of interest to nonprofit organizations but also to private companies engaged in the field of Corporate Social Responsibility.