Loading...
|
Please use this identifier to cite or link to this item:
https://nccur.lib.nccu.edu.tw/handle/140.119/136716
|
| Title: | 「預見新力－新二代多元培力」愛心義賣會之社會投資報酬
Social Return on Investment for Charity Bazaar of Dedicated Empowerment Program for 2nd Generation Immigrants |
| Authors: | 徐筱婷
Hsu, Hsiao-Ting |
| Contributors: | 別蓮蒂
Bei, Lien-Ti
徐筱婷
Hsu, Hsiao-Ting |
| Keywords: | 社會投資報酬率
社會影響力評估
新住民二代培力
愛心義賣會
Social Return on Investment (SROI)
Social Impact Assessment
Second Generation Immigrants
Charity Bazaar |
| Date: | 2021 |
| Issue Date: | 2021-08-04 16:34:55 (UTC+8) |
| Abstract: | 隨著越來越多的企業投入企業社會責任的經營，如何評估其產生的影響力以及成效越趨受到企業的關注。本研究主題-社會投資報酬率（Social Return on Investment, SROI）是衡量社會影響力的方法之一，透過六大步驟，分析企業社會責任投入項目所產生的社會影響力，並以數值方式呈現。數值代表針對項目每投入1元，所產生的社會效益。
本研究的標的是由C公司與Ｅ基金會舉辦之愛心義賣會，透過訪談及問卷調查的方式蒐集活動對各方利害關係人的影響，以計算社會投資報酬率。
愛心義賣會的SROI計算，分為外部SROI及內部SROI。外部SROI意旨企業對外部社會所產生的社會影響力，因此利害關係人為企業以外的人，包含C公司學生志工、 E新二代學員、新住民媽媽、戰鼓表演學生、民眾、新二代學員家長及E基金會。反之，內部SROI意旨企業對企業內部所產生的超越工作以外的社會影響力，因此類利害關係人為C公司員工。社會影響力原只有包含外部影響力，然因本次義賣會主要參與者之一為C公司員工，因此另外計算內部SROI。分析結果為外部利害關係人之SROI為2.11，內部利害關係人之SROI為12.85。
透過本次研究，可以瞭解義賣會財務收入以外的成果，包含提供互動與表演機會、增進感受類的刺激與激發參與公益活動的熱忱。同時透過SROI分析，賦予成果貨幣化價值。此外，透過分析方法亦提供計畫執行方活動改善方向，包含預先設定更加明確之活動目標與期待，以及增加宣傳義賣會經費用途。本次研究亦提供未來研究者三點參考項目與建議，包含可參考本次研究活動感受類估價範圍與選擇之財務代理變數，以及應選擇具足夠代表性的利害關係人進行訪談以避免樣本代表性不足的問題。
As more and more companies put efforts into conducting CSR practices, how to evaluate their impact and effectiveness has attracted more and more attention. This study adopts the SROI method, which is one of the methods in measuring the social impact. Through the six-step analysis process, it gives the ratio that represents the social impact created by CSR projects. The ratio means the social benefits invested in 1 NTD.
The subject of this research is a charity bazaar organized by C Company and E Foundation. By conducting both the interviews and the surveys, I calculate the SROI based on the resulting impacts on the stakeholders.
In the current research, the calculation of SROI is divided into two parts, external SROI and internal SROI. External SROI refers to the social impacts on the society, and thus the stakeholders involved are those who are not company employees. External stakeholders include student volunteers, 2nd generation immigrants, new immigrant mothers, students who play the drum, people who participate in the charity bazaar, parents of 2nd generation immigrants and E Foundation. On the contrary, internal SROI refers to the social impacts on the inner company, and thus the stakeholders involved are the company employees themselves. Of a particular note is that, SROI originally only measures the external social impacts, but since the main participant group in the activity comes from within the company, internal SROI is therefore included and calculated. The analysis results show that the external SROI is 2.11, and the internal SROI is 12.85.
Through the research, we can see that while a charity bazaar creates the explicit financial values, it also provides other implicit social benefits that can be further quantified by SROI, such as providing opportunities for social interactions, creating the positive sentiments, and stimulating the enthusiasm for participating in such events. In addition, the study could help suggest the future direction for improvement, for example, the pre-defining of the activity goal and its accompanying expectation, and the promotion of the proceeds purpose.
This research also offers the three suggestions for the future extension, including reference for monetized value of feeling, selection of the financial proxies, and the suggestion that the researcher should select representative stakeholders to conduct interviews to prevent the problem of insufficient representative sample. |
| Reference: | 一、中文文獻
中華民國應用商業管理協會 (2021)，【口語表達溝通營】2021冬令營，http://www.17learn.com.tw/curriculum/detail/149180778028746，擷取日期：2021年01月24日。
台北自來水園區 (2020)：https://waterpark.water.gov.taipei/Default.aspx，擷取日期：2020年01月10日。
台灣銀行 (2020)，歷史匯率查詢，https://rate.bot.com.tw/xrt/history/EUR?Lang=zh-TW，擷取日期：2021年01月25日。
交通部統計查詢網-自用小客車排氣量 (2020)，https://geostat.motc.gov.tw/dmz/statX/indexD.php?a=qx&role=&scode=&id=266900100&dim=1&ymf=87&ymt=107&measure=0&outkind=11&outmode=x2&dim1=99&dim1=200&dim1=201&dim1=202&dim1=203，擷取日期：2020年01月10日。
全國法規資料庫 (2020)，原住民族委員會原住民族文化發展中心門票及停車清潔費收費標準，https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=D0130027，擷取日期：2020年01月10日。
行政院環境保護署國家溫室氣體登陸平台 (2020)，https://ghgregistry.epa.gov.tw/ghg_rwd/Main/CO2/CO2_3?Type=5，擷取日期：2020年11月18日。
吳宗昇與李俊達 (2018)，政策的社會效益評估：SROI 的應用與反思，國土及公共治理季刊，第六卷，第三期，頁40-49。
李宜樺、吳佳餘、杜育任 (2016)，用社會投資報酬 (SROI) 發現改變世界的力量，證券服務第653期，頁 28-32。
李宜樺、吳佳餘和朱恩言 (2017)。公共服務影響評估工具－「社會投資報酬率（SROI）」介紹。國土及公共治理季刊，第五卷第一期，頁30-41。
李宜樺、杜育任、劉凱琳、朱恩言、施香如 (2019)，中華社會福利聯合勸募協會2017年社會影響力社會投資報酬率報告書，資誠聯合會計師事務所SROI報告書。
林宜諄 (2008)。企業社會責任入門手冊 (第一版)。台北市：天下遠見出版股份有限公司。
政府資料開放平臺 (2020)，台灣產品碳足跡資訊：https://data.gov.tw/，擷取日期：2020年01月10日。
國立台灣科學教育館 (2020)：https://www.ntsec.gov.tw/index.aspx，擷取日期：2020年01月10日。
國立臺北藝術大學藝術資源暨推廣教育中心-上班族非語言溝通技巧【中階2-人際關係-冒險的勇氣與幽默】：https://aaa.tnua.edu.tw/class/page.aspx?id=3123，擷取日期：2020年01月10日。
臺北市立天文科學教育館 (2020)：https://www.tam.gov.taipei/Default.aspx，擷取日期：2020年01月10日。
臺北市法規查詢系統 (2020)，臺北市政府原住民族事務委員會凱達格蘭文化館志願服務管理要點，http://www.laws.taipei.gov.tw/lawsystem/wfLaw_Information.aspx?LawID=P29B2004-20141121&RealID=29-02-2004，擷取日期：2020年01月10日。
二、英文文獻
Arvidson, Malin, Lyon, Fergus, McKay, Stephen & Moro, Domenico (2013). Valuing the social? The nature and controversies of measuring social return on investment (SROI). Voluntary Sector Review, Vol. 4 No 1, pp. 3-18.
Berry-Moorcroft, Christina, SROI and Cost Benefit Analysis: Spot the Difference, or Chalk and Cheese? Social value UK. Retrieved from https://www.socialvalueuk.org/sroi-and-cost-benefit-analysis/ on February 26, 2021
Bowen, Howard R. (1953). Social Responsibility of the Businessman, Lowa: University of Lowa press.
Carroll, Archie B. (1991). The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders. Business Horizons, Vol. 34 No 4. pp. 39-48.
Carroll, Archie B. (2016). Carroll’s pyramid of CSR: Taking another look. International Journal of Corporate Social Responsibility, Vol. 1 NO. 3. pp. 1-8.
Commission of the European Communities (2001). Green Paper: Promoting a European Framework for Corporate Social Responsibility. Office for Official Publications of the European Communities. Retrieved from: https://ec.europa.eu/transparency/regdoc/rep/1/2001/EN/1-2001-366-EN-1-0.Pdf on February 26, 2021
Dahlsrud, Alexander (2008). How corporate social responsibility is defined: An analysis of 37 definitions. Corporate Social Responsibility and Environmental Management, Vol. 15 No. 1, pp.1-13.
Davis, Keith (1976). Social responsibility is inevitable. California Management Review. Vol. 19 No. 1, pp. 14-20.
Friedman, Milton (1970). The social responsibility of business is to increase its profits. The New York Times Magazine, pp. 173-178.
Gair, Cynthia (2002). A Report From the Good Ship SROI. San Francisco: REDF.
Gair, Cynthia (2009). SROI Act II: A call to action for next generation SROI. San Francisco: REDF.
Gibbon, Jane & Dey, Colin (2011). Developments in social impact measurement in the third sector: Scaling up or dumbing down? Social and Environmental Accountability Journal, Vol. 31 No 1, pp. 63-72.
Gordon, Mike (2009). Accounting for making a difference. Social Enterprise Magazine. Vol. 82, pp. 24-5.
Heady, Lucy (2012). SROI position paper. New Philanthropy Capital. Retrieved from https://www.thinknpc.org/resource-hub/sroi-position-paper/ on February 26, 2021.
International Carbon Action Partnership (ICAP) (2020). Allowance Price Explorer. Retrieved from https://icapcarbonaction.com/en/ets-prices on February 10, 2020.
Maier, Florentine, Schober, Christian, Simsa, Ruth & Millner, Reinhard (2014). SROI as a Method for Evaluation Research: Understanding Merits and Limitations. International Journal of Voluntary and Nonprofit Organizations. Vol. 26.
Millar, Ross & Hall, Kelly (2012). Social Return on Investment (SROI) and Performance Measurement. Public Management Review, Vol. 15, pp.1-13.
New Economics Foundation. Social Accounting and Audit. Retrieved from https://www.nefconsulting.com/our-services/evaluation-impact-assessment/prove-and-improve-toolkits/social-accounting/#purpose on February 26, 2021
New Economics Foundation (2021). Social Return on Investment. Retrieved from https://www.nefconsulting.com/our-services/evaluation-impact-assessment/prove-and-improve-toolkits/sroi/ on February 26, 2021.
Nicholls, Jeremy & Pearce, John (2010). The Relationship between Social Return on Investment (SROI) and Social Accounting and Audit (SAA). Retrieved from https://www.socialvalueuk.org/app/uploads/2017/05/SAA-and-SROI-rebranded.pdf on February 26, 2021
Nicholls, Jeremy, Lawlor, Eilis, Neitzert, Eva & Goodspeed, Tim (2012). A Guide to Social Return on Investment. Retrieved from https://www.socialvalueuk.org/app/uploads/2016/03/The%20Guide%20to%20Social%20Return%20on%20Investment%202015.pdf on February 26, 2021
Olsen, Sara & Lingane, Alison (2003). Social Return on Investment: Standard Guidelines. UC Berkeley: Center for Responsible Business.
Sethi, S. Prakash (1975). Dimensions of corporate social performance: An analytical framework. California Management Review, Vol. 17 No. 3, pp. 58-64
Sheldon, Oliver (1924). The Philosophy of Management, London: Pitman.
Social Value UK (2021). Report Database. Retrieved from https://www.socialvalueuk.org/report-database/ on February 26, 2021
Stevenson, Nicky, Taylor, Mick, Lyon, Fergus & Rigby, Michelle (2010). Social Impact Measurement (SIM) experiencing and future directions for the third sector organisations in the east of England. Social Enterprise East of England.
Vardakoulias, Olivier (2013). Social CBA and SROI. New Economics Foundation. Retrieved from https://www.nefconsulting.com/wp-content/uploads/2014/10/Briefing-on-SROI-and-CBA.pdf on February 26, 2021
World Bank Group (2019). State and Trends of Carbon Pricing 2019. Washington, DC: World Bank. © World Bank. https://openknowledge.worldbank.org/handle/10986/31755
World Business Council for Sustainable Development (1999). Corporate Social Responsibility: Meeting Changing Expectations. Retrieved from https://growthorientedsustainableentrepreneurship.files.wordpress.com/2016/07/csr-wbcsd-csr-primer.pdf |
| Description: | 碩士
國立政治大學
企業管理研究所(MBA學位學程)
108363020 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0108363020 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU202100761 |
| Appears in Collections: | [企業管理研究所（MBA學位學程）] 學位論文
|
Files in This Item:
| File |
Description |
Size | Format | |
|---|
| 302001.pdf | | 1516Kb | Adobe PDF2 | 0 | View/Open |
|
All items in 政大典藏 are protected by copyright, with all rights reserved.
|
