In the thriving trend of sustainable development, business sector is now developing sustainability across economic, social and environmental factors. In order to be a responsible business, corporate should not only focused on maximizing its economic profits, generating benefits to the social community is also very important. Thus, Corporate Social Responsibility (CSR) is gaining its significance to demonstrate the best practice for businesses throughout the globe. With such growing importance, it is worthwhile to investigate how companies can implement their businesses with a sense of responsibility towards the environment and social context. This further helps to develop a model in assessing and quantifying the total impact of the companies generate to the community.

In this research, a case study will be conducted with the Link Asset Management Limited (Link), which is one of the corporates in Hong Kong undertaking the concept of CSR. Since there is a Charity and Community Engagement Program (CCEP) that aims to promote and enhance sustainable development of the local communities around the properties served by the Link, the programme performance can be assessed by using the method of Social Return on Investment (SROI). It is a calculation framework which included all the changes incurred to the stakeholders involved. Through quantifying the impacts of involving stakeholders, the total values created to the community can be assessed. This not only facilitates investor to understand how their investment contributed to the community, it also enables the corporate to identify areas for improvement and have better decision making in future operation.