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| Title: | 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為例
Social Return of Investment for a Corporate Project – A Case of the 2016~2018 Weight Loss Contest |
| Authors: | 宮睿駿
Kung, Jui-Chun |
| Contributors: | 別蓮蒂
Bei, Lien-Ti
宮睿駿
Kung, Jui-Chun |
| Keywords: | 企業社會責任
社會投資報酬率
Corporate Social Responsibility
Social return on investment |
| Date: | 2022 |
| Issue Date: | 2022-07-01 16:35:28 (UTC+8) |
| Abstract: | 本研究之主題為計算國泰金控於2016所舉辦的「第一期大腹翁小腹婆專案」之社會投資報酬率 (Social Return On Investment, 簡稱SROI)。研究結果顯示，第一期大腹翁小腹婆專案的SROI值為4.43元，且由於整個專案是以前三年的投入來創造後續20年的效益，代表在此專案中每投入1元的成本，累積20年的效益可為社會以及環境帶來4.43元的成效。
本研究之特色在於，有別於以往國內學術界與SROI相關的研究，其計算的主題大多是以一項短期的活動為主，此次研究的專案為國內首個結合員工減重、太陽能建置、以及長者健康的階段性大型專案，此專案進行的方式是由國泰金控舉辦減重競賽，並承諾只要員工每減一公斤就會捐出100元，以當作建置太陽能板的資金，並將太陽能板的售電收入扣除維運、稅務等必要成本後，再次投入弘道老人福利中心的長者生命回顧活動。透過三大階段活動環環相扣的方式，來達到「員工減重、大地減碳、長者健康」等三赢的效果，進一步擴大減重競賽的社會影響力。另外，此專案的時間範疇一共長達23年，包含2016至2018年的國泰金控減重競賽以及後續20年的太陽能板發電與長者生命回顧活動，而本研究的研究時間2021年，是位於整個專案計劃的第7年，因此屬於包含評估型和預測型SROI方法的混合型SROI研究。故未來欲舉辦減重競賽、投資太陽能板、與非營利機構合作或是需要計算長期活動SROI值之相關企業或團體，皆能夠以本研究為借鏡，進而掌握舉辦相關活動時可能受到影響的利害關係人和可能產生的影響力。
此外，本研究也點出以SROI評估社會影響力的優缺點。其中優點包含有效掌握活動中的每一個環節以及有效挖掘利害關係人之內心感受，而缺點則包含了解影響力的過程較耗費時間、影響力貨幣化的方式可能過度主觀，以及SROI量化的計算邏輯可能導致操作者傾向以績效考量等問題。最後，本研究也針對本專案計算SROI時可能會碰到的問題與限制，提出一些建議與方向，以供未來的研究者能夠更快的掌握計算時須注意的事項。
The goal of this study is to calculate the social return on investment (SROI) ofthe 2016~2018 Weight Loss Contest for Cathay Financial Holdings Co., Ltd. The results found that the SROI value of the the project is 4.43, which means that investing 1 NTD in this project can generate 4.43 NTD for the society.
Different from previous studies related to SROI which were often based on a short-term activity, the project in this study consists of three phases: weight loss contests, solar energy construction, and the activities for the elderly, that are spread over a span of 23 years.
The whole project of Weight Loss Contest involved several stakeholders and partners. First, Cathay Financial Holdings Co., Ltd.held weight loss contests from 2016 to 2018 and promised that as long as employees lose one kilogram, it would donate 100 NTD as the fund for the solar energy construction. Afterwards, it would use the profit it gained from the solar panels to invest in the activities for the elderly at HonDao Senior Citixen’s Weldare Foundation. By doing so, the three phases of the project would be linked to each other, and the cost of the third phase can be automatically generated during the process of the project.
As a result, groups that want to host weight loss contests, invest in solar panels, cooperate with non-profit organizations, or need to calculate the SROI value of long-term activities in the future can use this study as a reference to understand the possible impact generated by those activities.
In addition, this study not only points out the advantages and disadvantages of SROI but also provides some suggestions for future researchers to better deal with the issues and limitations that may be encountered when calculating SROI. |
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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)
109363075 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0109363075 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU202200619 |
| Appears in Collections: | [企業管理研究所（MBA學位學程）] 學位論文
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