Social return on investment: Accounting for value in the context of implementing Health 2020 and the 2030 Agenda for Sustainable Developmen

This discussion paper from the World Health Organization examines Social Return on Investment (SROI) as a concept for accounting for social value in evaluating investments. It highlights SROI's ability to go beyond traditional economic tools by considering value for multiple stakeholders across economic, social, and environmental dimensions. The paper finds SROI coherent with the Health 2020 policy framework and the 2030 Agenda for Sustainable Development, concluding that it offers a valuable opportunity to evaluate cross-sectoral investments promoting health and development.