政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/136716

政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/136716

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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.
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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:	[MBA Program] Theses

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