Social Return on Investment, Value Added and Volunteer Work

Abstract

This study aims to evaluate the return on investments and its capacity to add value in Third Sector entities, enlarged by the inclusion of aspects of volunteer work. It consists of a descriptive survey of an intentional sample, which identifies multiples that form an integral part of accounting and financial values with social indicators. Investments in volunteer work show that the broader its base, the higher the return by real invested, with a contribution above 43 %, besides the financial values. The value added by this activity at the entities surveyed accounts for 67.6 % of the financial and social value allocated to human resources and for 15.6% of the hours worked. There is economy for society derived from the secondary results of the functional qualification of this labor with training and education, generating a market value 5.6 times the financial value invested in its training. The conclusion presents the preeminent need to value the undisclosed contribution of volunteer work.