The document presents a formula for social media success for businesses: 5(W) + H + WC = ROI. It breaks down the components of the formula: Who the target audience is, What the goals and strategies are, When to start and maintain social media efforts, Where to focus those efforts, Why the business wants to use social media, and How it will implement and manage social media. It emphasizes measuring return on investment and stresses that businesses should just get started with social media rather than delaying.