A teoria da mudança e o Cálculo de Retorno Social do Investimento (SROI) na avaliação de programas, projetos e negócios sociais

Abstract

This work is about the evaluation and monitoring of projects, programs and social business, a subject increasingly discussed in literature and inside the organizations and public administration. After a bibliographic review and the definition of the main extensive concepts regarding this thematic, two methodologies, denominated as Theory of Change and Social Return on Investment, were analyzed. Both consist on technics already incorporated in some organizations and countries and allow the clear understanding, with objectively material results, capable of communicating a real change and the impact generated by this evaluated activities. Hence, this present work intends to contribute with this field, for it proposes to present the main aspects, positives and negatives, of the applications of methodologies capable of monitoring and the evaluate the businesses’, projects’ and social programs’ impact. The discussions presented point to its potentialities, not leaving aside the gaps and barriers to be faced by both methodology.