authors
Maria Silvia Avi

abstract
The SROI indicator Represents the best-known ratio for measuring the social impact, especially of nonprofit enterprises. The usefulness Of this indicator is undoubted in that comma in extremely synthetic terms, it succeeds in highlighting the social impact of the activity carried out by the company analyzed. Its use in for-profit enterprises makes little sense; this is its inherent limitation. Another limitation of this indicator is that the outputs and inputs considered are evaluated highly subjective. SIROA complex. This is not a specific indicator but is made up of a set of indicators that, in general, business terms and in particular terms concerning the activity carried out by the company, measure the socio-environmental impact of the activity carried out by the unit under consideration the latter index unlike the SROI, It applies to for-profit and nonprofit companies. The SIROA complex index, Representing a set of indicators of a different nature, must be interpreted in the light of the values entered in the numerator of the denominator. A mere list of indicators makes no sense as it is not a correctly interpretable point. Each quantitative index must, therefore, be analytically explained in verbal and not quantitative terms.