In today's climate, companies must be economically successful and at the same time take social responsibility. Author Cesar Sandro Saenz Acosta introduces a new SROIM (Social Return on Investment Management) model, to design and measure the social value created by companies. SROIM is a framework for tracking, understanding, measuring, and reporting the social, economic and environmental value created by a project, a program, or a business. This value creation can be done:

Before the project is initiated 

During design and development, to plan for maximum value. 

During implementation, so that maximum value can be attained. 

During post-analysis, to assess the delivered value against the anticipated value.

Acosta presents a methodological approach that can be replicated throughout an organization, to demonstrate a company's creation of value through the social return of the investment.