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Abstract

The Social Return on Investment (SROI) measures the change through social, environmental and economic results using monetary terms to represent them. This allows to calculate the cost-benefit ratio that is value, rather than money. In the same way that a business plan contains much more than financial projections, the SROI is much more than just a number. It is a story about change, on which to base decisions, including case studies and qualitative, quantitative and financial information. You can group the social value generated by an entire organization, or focus only on a specific aspect of their work. Similarly, there are several ways of doing the SROI analysis since it can be performed largely as an internal exercise of the company or, alternatively, may be led by an outside investigator. The aim of this work is an evaluative SROI in a company of the agricultural sector in southern Sonora, dedicated to the production of organic vegetables under greenhouse conditions.

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