: The measurement of impacts has been considered one of the best methodologies to evaluate
the level of achievement of social entities’ objectives as well as of their contribution to resolving
social problems. Those methodologies can guide public policies and subsidies granting, as they help
to identify the organizations producing a higher social value, and the effects of their projects. Our
research focused on the effectiveness and the efficiency of social entities, measured through their
capacity to generate impacts on their stakeholders. The research was realized through the analysis
of a case study: the special education center for disabled youths, CEE-SA, in Spain. The social
return on investment (SROI) methodology has allowed us to monetarize the social value created
for stakeholders through the activity carried out by CEE-SA, and it provides information about the
whole value creation process that is generated, for which the analysis and follow-up through the
indicators offers a contribution to its management system. This case study can serve as a reference in assessing the management processes of similar entities and can also highlight SROI usefulness for
public administrations as an assessment tool for subsidies granted on social criteria. The originality
of this research relies on the new SROI methodology provided for the assessment of public financing
decisions, especially in a field that remains as under-researched as special education schools
