Journal Article インパクト評価の概念的整理とSROIの意義

小関, 隆志  ,  馬場, 英朗

16 ( 1 )  , pp.5 - 14 , 2016-06 , 日本NPO学会
In recent years, impact measurement methodologies for nonprofits and social enterprises such as Social Return on Investment (SROI) have received plenty of attention. Although certain methodologies are currently under discussion, it is important to design a measurement style in accordance with a conceptual framework for measuring impact. Many kinds of impact measurement methodologies such as IRIS, SIMPLE, GIIRS, and SROI have been derived till date. Nonprofits and social enterprises need to choose a methodology that best fits the purposes of their impact measurement. Therefore, we first need to consider the purpose, instead of a certain methodology. SROI, for example, has two distinctive features: (1) monetization of the value of impact and (2) stakeholder involvement in the measurement process. This paper argues that nonprofits are motivated to adopt SROI to secure the fundraising competition with a high SROI value, although the comparability of SROI value is very limited. It also argues that using monetization as a common language among stakeholders is not value-neutral. There have been many studies and discussions over SROI in Europe and the US. However, nonprofits have not yet widely accepted impact measurement in Japan. We need to think of diffusing an impact measurement framework to nonprofits and help them choose their own measurement methodologies properly.
近年,社会的投資収益率(SROI)をはじめ,非営利組織等に対するインパクト評価手法が注目を集めている.特定の手法が議論されがちだが,まずはフレームワークに沿って評価方法を設計すべきである.これまでにSROI のみならず,IRIS やSIMPLE, GIIRS など多様な評価手法が生み出されたが,非営利組織等はこれらのなかから,自らの評価目的に合致した手法を選ぶ必要がある.SROIは,(1) 貨幣価値換算と( 2) 参加型評価という2つの主要な特徴がある.本稿では,(1) 非営利組織等は高いSROI を算出して資金調達の競争に勝とうとして いること,(2) 貨幣価値換算は共通言語として価値中立的ではないことを指摘している.欧米ではSROI に関する研究や議論が多く見られるが,日本ではインパクト評価がまだ非営利組織に広く受け入れられていない段階にある.したがって,インパクト評価のフレームワークを普及し,非営利組織等が評価手法を選べるようにする必要がある.

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