Turismo sostenibile, inclusione lavorativa e rendicontazione degli impatti sociali: l’analisi SROI di Albergo Etico

The measurement of the economic, social, and environmental impacts of sustainable tourism initiatives is increasingly recognized as a meaningful practice by organizations and institutions, despite still being underexplored within academic literature. This study contributes to theoretical and methodological debates on approaches to evaluating and reporting multidimensional impacts generated by the inclusion of persons with disabilities (PwDs) in the supply-side of the sustainable hospitality sector. In particular, the present manuscript critically examines the application of Social Return On Investment (SROI) methodology when measuring the social impact of Albergo Etico (Ethical Hotel), an Italian hotel run by a social enterprise whose management is built on the inclusive job placement of PwDs. A theoretical framework based on the capability approach, as devised by Amartya Sen, and the International Classification of Functioning, Disability and Health (ICF), informed the participatory process of defining the most salient inputs, outputs, outcomes, and impacts to be considered, in order to measure how Albergo Etico affects its beneficiaries, stakeholders, and the community at large. The conceptual and practical implementation of the capability approach in SROI analyses represents an important contribution to the creation of multidimensional methodologies for the social impact assessment of sustainable tourism initiatives.