Social Return On Investment (SROI) e approccio delle Capabilities: la rendicontazione di impatto sociale di Albergo Etico

The measurement of sustainable tourism's economic, social, and environmental impacts is increasingly recognized as a meaningful practice, despite still being underexplored within academic literature. This study contributes to the theoretical and methodological debates on evaluating multidimensional impacts generated by the work inclusion of persons with disabilities (PwDs) in the supply-side of the sustainable hospitality sector. 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 the Social Return On Investments (SROI) analysis of Albergo Etico ("Ethical Hotel").