Loading...
|
Please use this identifier to cite or link to this item:
https://nccur.lib.nccu.edu.tw/handle/140.119/140726
|
| Title: | 企業專案之社會投資報酬效益分析－ 以大腹翁小腹婆第二期專案的減重競賽為例
Social Return of Investment for a Corporate Project – A Case of the 2019~2021 Weight Loss Contest |
| Authors: | 傅瀅芳
Fu, Ying-Fang |
| Contributors: | 別蓮蒂
Bei, Lien-Ti
傅瀅芳
Fu, Ying-Fang |
| Keywords: | 企業社會責任
社會投資報酬率
企業永續
Corporate Social Responsibility
Social return on investment
Corporate sustainability |
| Date: | 2022 |
| Issue Date: | 2022-07-01 16:34:21 (UTC+8) |
| Abstract: | 為了瞭解企業在執行與社會和環境公益相關的活動之後，可以如何妥善運用社會投資報酬率的評估方法，掌握投資效益，並作為調整活動內容的參考來源之一。本研究參考Nicholls et al. (2012) 所撰寫的社會投資報酬率指南的步驟，以國泰金控於第二期大腹翁小腹婆專案中，2019至2021年所舉辦的減重競賽作為個案探討。
第二期大腹翁小腹婆專案的模式是由五個單位合作所組成，包含國泰金控、頂山樂活協會、天泰能源、後港國小以及瓦特先生。首先，由國泰金控舉辦的減重競賽以員工減重1公斤捐出100元的方式，提供頂山樂活協會資金。再來，由天泰能源向頂山樂活協會請款，用來向後港國小承租已廢校頂山國小的屋頂上建置太陽能板。之後，當頂山國小屋頂上的太陽能板運作並產生綠電時，由瓦特先生向頂山樂活協會購買此綠電。最後，再由國泰金控向瓦特先生購買綠電憑證。
其中，減重競賽的參與者包括所有子公司之同仁、同仁的眷屬以及旗下保險子公司之保戶。為了瞭解其參與競賽後所獲得的成果，本研究針對同仁及眷屬以問卷調查的方式進行分析，最後共回收4284份同仁以及29份眷屬的結果，並於內文闡述詳細的計算過程及邏輯，計算出其社會投資報酬率為3.1元，代表企業在此競賽中每投入1元的成本，可為社會與環境面帶來3.1元的效益。
最後，本研究提出改善活動的建議，像是企業可於活動中增強競賽參與者與社會環境公益的連結、賽後持續提供誘因讓參與者維持健康等等。接著，提出計算社會投資報酬率的建議，像是每個成果選項皆有相對應的財務代理變數，以供往後的研究者作為參考。另外，本研究也點出計算本專案社會投資報酬率時所碰到的問題與限制，並提出後續的改善建議與方向，以供未來的研究者能更妥善地計算社會投資報酬率。
To understand how enterprises can properly use the evaluation method of social return on investment (SROI) after carrying out activities related to social and environmental public welfare, this study refers to the steps of the SROI guide written by Nicholls et al. (2012) and uses the 2019~2021 weight loss contest organized by Cathay Pacific Group as a case study.
The model of this whole project is composed of five aspects of cooperation, including Cathay Pacific Financial Holdings, Dingshan Lohas Association, Tiantai Energy, Hougang Elementary School and Mr. Watt. At the beginning, the 2019~2021 weight loss contest organized by Cathay Pacific Financial Holdings provided funds to the Dingshan Lohas Association by donating NTD$100 to lose 1 kilogram. Next, Tiantai Energy asks Dingshan Lohas Association for money to build the solar panels on the roof of the abandoned school, Dingshan Elementary School, which is leased from Hougang Elementary School. Later, when the solar panels on the roof of Dingshan Elementary School operate and generate green electricity, Mr. Watt purchases this green electricity from Dingshan Lohas Association. In the end, Cathay Pacific Financial Holdings purchases the green electricity certificate from Mr. Watt.
In the 2019~2021 weight loss contest, participants include colleagues of all subsidiaries, family members of colleagues, and policyholders of its insurance subsidiaries. To understand the results and process they obtained after participating in the contest, this study conducted the questionnaire surveys on colleagues and family members. Finally, this study collected the results from 4,284 colleagues and 29 family members. The detailed calculation process and logic are explained in this study, and the result of SROI is calculated to be 3.1, which means that every $1 invested by the enterprise in this contest can bring benefits of $3.1 to society and the environment.
Finally, this study provides some suggestions for improving the activities, such as enterprises can strengthen the connection between the participants and social as well as environmental good in the activities, continue to provide incentives for participants to maintain their health after the competition, etc. Furthermore, this study provides some suggestions for calculating the SROI. For example, each outcome option has a corresponding financial proxy variable. In addition, this study also points out the problems and limitations encountered in the calculation of SROI and proposes follow-up improvement suggestions and directions for future researchers to calculate SROI more preciously. |
| Reference: | 一、中文部分
丁裕家、陳勤忠、陳飛帆 (2021)，從企業成長觀點探討社會責任績效之價值創造，管理學報，第38卷第1期，頁97–98。
行政院環境保護署 (2021)，永續發展，https://www.epa.gov.tw/Page/E4FFB59978ECA994，擷取日期：2021年7月3日。
宮睿駿 (2022)，企業專案之社會投資報酬效益分析－以大腹翁小腹婆第一期專案的減重競賽為例，國立政治大學企業管理學系未出版碩士論文。
財團法人台灣綠色生產力基金會 (2014)，企業社會責任與企業價值，綠色生產力通訊，第37期，頁1–31。
國泰金控官方網站 (2021)，企業永續報告書下載，https://www.cathayholdings.com/holdings/csr/intro/csr-report，擷取日期：2021年8月16日。
陳嬿竹 (2019)，社會報酬率 (SROI) 使用之原則與限制與我國企業導入現況，科技政策研究與資訊中心。
黃娟娟、黃郁婷 (2019)，綠色價值鏈管理、碳排放與企業績效，商略學報，第11卷2期，頁81–102。
鄭淙榮 (2019)，社會企業之社會投資報酬分析－以元沛農坊為例，國立清華大學經濟學系未出版碩士論文。
二、英文部份
Ashrafi, M., Adams, M., Walker, T. R., and Magnan, G. (2018). How corporate social responsibility can be integrated into corporate sustainability: A theoretical review of their relationships. International Journal of Sustainable Development & World Ecology. Vol.25, No.8, pp.672–682.
Bansal, P. and DesJardine, M. R. (2014). Business sustainability: It is about time. Strategic Organization. Vol. 12, No.1, pp.70–78.
Bowen, R. H. (1953). Social Responsibilities of the Businessman. New York: Harper.
Carroll, A. B. (1991). The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders. Business Horizons. Vol.34, No.4, pp.39–48.
Commission of the European Communities (2002). Communication from the Commission Concerning Corporate Social Responsibility: A Business Contribution to Sustainable Development.
Dyllick, T. and Hockerts, K. (2002). Beyond the business case for corporate sustainability. Business Strategy and the Environment. Vol.11, No. 21, pp.30–141.
Ebner, D. and Baumgartner, R. J. (2006). The relationship between sustainable development and corporate social responsibility. Paper presented at the Corporate Responsibility Research Conference 2006, 4th-5th September, Dublin.
Emerson, J., Wachowicz, J., and Chun, S. (2000). Social return on investment: Exploring aspects of value creation in the nonprofit sector. Texas: The Roberts Foundation. Vol. 2, pp.132–173.
Fahad, B. S. and Iffat, S. (2018). Unilever Sustainable Living Plan: A Critical Analysis. North South University.
Frederick, W. C. (1960). The growing concern over business responsibility. California Management Review. Vol.2, No.4, pp.54–61.
Freeman, E. R. (1984). Strategic Management: A Stakeholder Approach. Cambridge University Press.
Friedman, M. (2007). Corporate Ethics and Corporate Governance. Berlin, Germany: Springer.
Graham, J. R., Harvey, C. R., and Rajgopal, S. (2005). The economic implications of corporate financial reporting. Journal of Accounting and Economics. Vol. 40, No.1, pp.3–73.
Hans, R., Michael, C., and Scott, L. N. (2019). Social impact measurement: current approaches and future directions for social entrepreneurship research. Entrepreneurship: Theory and Practice. Vol. 43., No.1, pp. 82–115.
Krlev, G., Münscher, R., and Mülbert, K. (2013). Social Return on Investment (SROI): State-of-the-Art and Perspectives. Centre for Social Investment, Heidelberg University.
Kurucz, E. C., Colbert, B. A., and Wheeler, D. (2008). The Oxford Handbook on Corporate Social Responsibility. Oxford: Oxford University Press. pp.83–112.
Loew, T., Ankele, K., Braun S., and Clausen, J. (2004). Significance of the CSR Debate for Sustainability and the Requirements for Companies. Institution for Ecological Economy Research GmbH (IÖW).
Maldonado, M. O. and Corbey, M. (2016). Social return on investment (SROI): A review of the technique. Maandblad Voor Accountancy en Bedrijfseconomie. Vol.90, No.3, pp.80–87.
McWilliams, A. and Siegel, D. (2001). Corporate social responsibility: A theory of the firm perspective. Academy of Management Review. Vol. 26., No.1, pp. 117–127.
Nasrullah, N. M. and Rahim, M. M. (2014). CSR in Private Enterprises in Developing Countries. Switzerland: Springer International Publishing.
Nicholls, J., Lawlor, E., Neitzert, E., and Goodspeed, T. (2012). A Guide to Social Return on Investment. London: Office of the Third Sector, The Cabinet Office.
Olsen, S. and Galimidi, B. (2008). Catalog of Approaches to Impact Measurement. New York: The Rockefeller Foundation.
Porter, M. E. (1996). What is strategy? Harvard Business Review. Vol.74, No.6, pp. 61–78.
Porter, M. E. (1987). From competitive advantage to corporate strategy, Harvard Business Review, May/June, pp.43–59.
Porter, M. E. and Mark, R. K. (2006). Strategy and society: The link between competitive advantage and corporate social responsibility. Harvard Business Review. Vol. 84, No. 12, pp.78–92.
Purkayastha, D. (2019). In Search of the Triple Bottom Line - Case Studies in Corporate Sustainability. Case Research Centre.
Rupert, J. B. and Romana, R. (2016). Strategic perspectives of corporate sustainability management to develop a sustainable organization. Journal of Cleaner Production. Vol. 140, No.1, pp.81–109.
Schwartz, M. S. and Carroll, A. B. (2003). Corporate social responsibility: A three-domain approach. Business Ethics Quarterly. Vol.13, No.4, pp.503–530.
Schwartz, M. S. and Carroll, A. B. (2008). Integrating and unifying competing and complementary frameworks. Business & Society. Vol.47, No.2, pp.148–186.
Social Value International (2019). Standard on Applying Principle 1: Involve Stakeholders Version 2.0. Liverpool, England.
Social Value International (2019). Standard on Applying Principle 2: Understand What Changes. Liverpool, England.
Social Value International (2019). Standard on Applying Principle 3: Value the things that matter. Liverpool, England.
Social Value International (2019). Standard on Applying Principle 4: Only Include What Is Material
Stephan, U., Patterson, M., Kelly, C., and Mair, J. (2016). Organizations driving positive social change. Journal of Management. Vol. 42, No. 5, pp.1250–1281.
Van, M. M. (2003). Concepts and definitions of CSR and corporate sustainability: between agency and communion. Journal of Business Ethics. Vol.44, No.2, pp.95–105.
Wilson, E. (2017). What is social impact assessment? Norway: Árran Lule Sami Centre.
World Commission on Environment and Development (1987). Our Common Future. Oxford: Oxford University Press. |
| Description: | 碩士
國立政治大學
企業管理研究所(MBA學位學程)
109363023 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0109363023 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU202200552 |
| 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 | |
|---|
| 302301.pdf | | 8890Kb | Adobe PDF2 | 152 | View/Open |
|
All items in 政大典藏 are protected by copyright, with all rights reserved.
|
