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| Title: | 台灣社會企業社會影響力評估系統研究
Social Impact Assessment of Social Enterprises in Taiwan |
| Authors: | 楊子申
Yang, Tzu-Shen |
| Contributors: | 江明修
楊子申
Yang, Tzu-Shen |
| Keywords: | 社會企業
社會影響力
績效評估
模糊德菲法
Social enterprises
Social impact
Performance assessment system
Fuzzy delphi method |
| Date: | 2019 |
| Issue Date: | 2020-01-03 15:57:53 (UTC+8) |
| Abstract: | 社會企業是一種解決社會問題的新興途徑，結合社會目的與市場導向手段為其主要識別特色，近年，隨著非營利組織的營運日漸困難，以及對於資本主義的反思潮流，社會企業遂在世界各地快速發展。然而，隨著社會企業概念的擴展與多元化，其是否如實發揮宣稱的社會影響，而非只是掛社企之名行營利之實，也是許多學者、實務家與社會大眾所關心的問題，因此，社會企業的合法性議題，始終影響著社會企業的發展。此外，社會企業以商業模式取代勸募的運作方式，使得組織營運的穩健性，必須面對市場的考驗，能否吸引投資端取得資金與資源，亦是一個好的社會企業，在未來充分解決社會問題的要素。社會影響力評估，不但能回應社會企業合法性議題，同時也可讓消費者與投資人在選擇標的時有所依據，引導資金挹注於具實質社會影響力的社會企業，實現所謂的影響力投資與影響力採購。基此，本研究挾著促進社會企業發展之願景，目的旨在釐清社會影響力之內涵以及評估方法，建構一套適用於台灣社會企業、標準化、簡單易用且成本低的社會影響力評估系統，並實際應用分析。
所採用之研究方法，首先透過文獻分析梳理社會企業與社會影響力的發展脈絡，並從傳統財務與非財務績效評估的既有理論出發，配合國內外現行的主流社會影響力評估方案分析，發展出本研究的社會影響力評估系統。復次，以深度訪談法及模糊德菲法廣納專家學者意見，協助初擬評估系統之檢視與改善。最後，針對國內符合本研究界定範圍之社會企業，實際進行調查與社會影響力評估。總結本研究之研究成果有四：1.社會企業與社會影響力發展脈絡爬梳與理論開展；2.社會影響力評估內涵與指標歸納；3.社會影響力評估系統之設計與建構；4.台灣社會企業個案社會影響力的評估與討論。社會企業於世界各地快速發展，已是一股明確的趨勢，亦象徵著企業組織逐漸從利潤極大化的枷鎖中，朝社會責任的觀念解放。社會影響力對於未來社會企業的發展，有著關鍵性的戰略意義，本研究填補此類研究中較缺乏的方法論基礎文獻。除此之外，研究也試圖以此成果串接實務層面的應用，提出一些可期待的視野，包括影響力投資、社會企業認證與尋購、合法性展示與溝通等，本研究雖無法於實務面展示立即可見之成效，但考量長期效果，應對於促進社會企業之發展具實質貢獻。
Social enterprise is an emerging way to solve social problems. Its main feature is to combine social purpose with market-oriented means. However, with the expansion and diversification of the concept of social enterprise, whether it does produce social impact, rather than just profit from the name of social enterprise, is also a concern of many scholars, practitioners and the public. Therefore, the issue of legality has always affected the development of social enterprises. In addition, social enterprises replace the way of fundraising with business models. Whether it can attract investors to obtain funds and resources is also a factor for a social enterprise to fully solve social problems. Social impact assessment not only responds to the legitimacy of social enterprises, but also allows consumers and investors to have a basis for selecting targets, guiding funds to focus on social enterprises with substantial social impact. Based on this, this study is aimed at promoting the development of social enterprises. The purpose is to clarify the connotation of social impact and evaluation methods, and to construct a social impact assessment system suitable for Taiwan social enterprises, standardized, easy to use and low cost.
The research method firstly analyzes the development of social enterprise and social impact through literature analysis, and analyzes the current social impact assessment method from the existing theory of traditional financial and non-financial performance evaluation, then develops a social impact assessment system. Secondly, the in-depth interview method and the fuzzy delphi method are used to gather the opinions of experts. Finally, conduct surveys and social impact assessments for social enterprises in Taiwan that meet the scope of this study. Summarize the results of this research: 1.The development of social impact theory; 2.The connotation and index induction of social impact assessment; 3.The design of social impact assessment system; 4.The assessment of social impact of Taiwan social enterprise. Social impact has a strategic significance for the future development of social enterprises. This study fills in the lack of methodological basic literature in such research. In addition, the research also attempts to use this result to link the application of practice, including influence investment, certification, procurement, legality, etc. Although can not show immediate results, but consider the long-term effect, It should has a contribution to the promotion of social enterprise development. |
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| Description: | 博士
國立政治大學
公共行政學系
103256502 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0103256502 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU201901288 |
| Appears in Collections: | [公共行政學系] 學位論文
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