Assessment of the Economic, Environmental and Social impact using SROI: a wine cellar case study

This paper evaluates the social impact of an Italian wine cellar. The methodology used is the Social Return on Investment (SROI). SROI methodology includes all the beneficiaries that are beyond the scope of the firm’s accounting and its fiscal and financial statements. The aim is to assess both the benefits and the negative impacts of a firm’s activities on stakeholders. This type of analysis combines the use of qualitative, quantitative and financial information gathered and analyzes them in order to estimate the amount of “value” created or destroyed by a business activity, by a project or by the overall operation of an organization.