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    題名: 利害關係人鑑別對公益投資社會報酬率分析（SROI）之效應研究
    Study on the Effect of Stakeholders Identification on SROI
    作者: 吳采宸
    WU, TSAI-CHEN
    貢獻者: 黃正忠
    黃秉德
    Huang, Cheng-Chung
    Huang, Ping Der
    吳采宸
    WU, TSAI-CHEN
    關鍵詞: SROI
    公益投資社會報酬率
    利害關係人
    日期: 2022
    上傳時間: 2022-08-01 18:56:41 (UTC+8)
    摘要: 本研究針對公益活動之效益評估工具公益投資社會報酬率（簡稱SROI，Social Return on Investment）評估七步驟中的第一步驟「利害關係人鑑別」進行效應研究。
    利用個案研究法，透過5個議題共15個個案進行利害關係人解構，解構過程將每個公益專案的利害關係人分為四個角色，分別是直接受益者、直接參與者、間接受益者、間接參與者，透過解構專案中的角色連結到財務結果，了解利害關係人鑑別對於SROI計算結果的影響。研究結果如下:
    一、相同議題的專案不一定會鑑別出相同的利害關係人
    二、SROI的影響佔比不見得是直接受益的人佔最多的份量
    三、間接利害關係人有可能在專案中產生最大影響價值
    四、直接受益/受助者仍有可能會因為專案特性而未被納入計算
    五、直接執行/參與者納入比例高，影響價值卻偏低
    六、只有少部分的專案會將四類利害關係人納入計算
    This research studies the effect of the first step "identification of stakeholders" in the seven steps of evaluation of social return on investment, a benefit evaluation tool for public welfare projects.
    This research uses the case study method to deconstruct stakeholders through a total of 15 cases in 5 issues. The deconstruction process divides the stakeholders of each public welfare project into four types, namely direct beneficiaries, direct participants, indirect participants and indirect beneficiaries. By deconstructing the roles in the project and linking to financial results, understand the impact of stakeholder identification on SROI calculation results. The results of the research are as follows:
    1. Projects on the same issue may not necessarily identify the same stakeholders.
    2. The impact of SROI is not necessarily the largest of direct beneficiaries.
    3. Indirect stakeholders are likely to have the largest impact on the project.
    4. Direct beneficiaries may not be included in the SROI calculation due to project characteristics.
    5. The proportion of direct participants in the calculation is high, but the proportion of value is low.
    6. Only a small number of projects will include the four types of stakeholders in the calculation.
    參考文獻: 一、中文
    1. 張抒凡（2013）。如何評估社會企業的績效？社會創新方案的SROI評估。輔仁大學社會學系研究所碩士論文，新北市。
    2. 吳宗昇、周宗穎、張抒凡 (2013)，〈公益創投的嘗試與探索：公益2.0案例的SROI成效評估〉，《社區發展季刊》。
    3. 鄭勝分（2007），〈社會企業的概念分析〉，《政策研究學報》，第7期，65-108頁。
    4. 董欣妮（2016），弱勢青年就業之社會效益債券機制設計及SROI分析。
    5. 黃春長、高明瑞 (2016) ，《社會企業評估指標之研究》，勞動部勞動與職業安全衛生研究所研究報告。
    6. 黃春長、高明瑞 (2016) ，《社會企業特性分析研究》，勞動部勞動與職業安全衛生研究所研究報告。
    7. 張玲、鍾佼玲（2005），公司特有非財務績效指標的建立，商場現代化，232-232。
    8. 李宜樺、吳佳餘、朱恩言，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。
    9. 李宜樺、吳佳餘、杜育任（2016）。用社會投資報酬發現（SROI）發現改變世界的力量，證券服務，653期。
    10. 黃正忠（2015），公司非財務績效之價值與揭露，內部稽核，88期，40-45。
    11. 黃政仁、張瑋庭、周齊武（2013）。探索非財務績效指標對台灣企業績效之影響及其渠道，當代會計，14(2)，113-145。
    12. 黃德舜、謝昺村、陳惠娜（2008），價值基礎管理模式應用於醫院管理之初探－以財團法人A醫院爲例，醫務管理期刊， 9(1), 2008，21-35。
    13. 黃正忠（2016），環境會計中的效益分析，會計研究月刊，362期，112-122。
    14. 謝惠嬪 (2008)，中華電信企業公益行為之研究，世新大學公共關係暨廣告學研究所碩士論文。
    15. 李宜樺,吳佳餘,朱恩言 (2017), 國土及公共治理季刊, 第五卷, 第一期, 公共服務影響評估工具－「社會投 資報酬率（SROI）」介紹
    16. 104資訊科技 (2020)，104履歷診療室，SROI報告
    17. 江宥寬 (2016)，導入社會投資報酬率評估社會住宅效益之個案初步研究
    18. 國泰人壽(2020)，Cathay Walker 健康獎勵計畫
    19. 吳政穎(2021)，大學院校USR深根服務團隊社會效益: 社會投資報酬率(SROI)觀點
    20. 何語萱(2021)，甘願計畫SROI報告書

    二、英文
    1. Rotheroe, N. & Richards, A. ,2007, ”Social Return on Investment and Social Enterprise: Transparent Accountability for Sustainable Development”, Social Enterprise Journal, Vol. 3(1), 31-48.
    2. John Gargani, 2017, The leap from ROI to SROI: Farther than expected?
    3. Evaluation and Program Planning, Volume 64 ,2017, pp. 116-126.
    4. Brian T. Yates, Mita Marra, Introduction: Social Return On Investment (SROI), Evaluation and Program Planning, Volume 64, 2017, pp. 95-97.
    5. Joseph J. Cordes, 2017, Using cost-benefit analysis and social return on investment to evaluate the impact of social enterprise: Promises, implementation, and limitations, Evaluation and Program Planning, Volume 64, pp. 98-104
    6. Kate Cooney, 2016, Legitimation dynamics: How SROI could mobilize resources for new constituencies, Evaluation and Program Planning, Vol.64, pp.110-115
    7. Robert L. Fischer, Francisca García-Cobián Richter, 2017, SROI in the pay for success context: Are they at odds?, Evaluation and Program Planning, Volume 64, pp. 105-109
    8. Maier, Florentine ; Schober, Christian ; Simsa, Ruth ; Millner, Reinhard, 2015, SROI as a Method for Evaluation Research: Understanding Merits and Limitations Voluntas, VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations, 2015, Vol.26(5), pp.1805-1830
    9. Nicholls, Jeremy, 2017, Social return on investment—Development and convergence, Evaluation and Program Planning Volume 64, October 2017, Pages 127-135
    10. Mcwilliams, Abagail, 2012, Shrader, Rodney C.Entrepreneurial-Social-Performance-Toward-Measuring-the-Social-Impact-of-Entrepreneurial-Firms., ournal of Ethics & Entrepreneurship, Spring, 2012, Vol.2(1), p.9(12)
    11. Cornelius, Nelarine ,Todres, Mathew, Janjuha-Jivraj, Shaheena ; Woods, Adrian ; Wallace, James ,Corporate Social Responsibility and the Social Enterprise, Journal of Business Ethics, 2008, Vol.81(2), pp.355-370
    12. Keating, Elizabeth, 2004, What counts: Social accounting for nonprofits and cooperatives, Nonprofit and Voluntary Sector Quarterly, Mar 2004, Vol.33(1), pp.177-180
    13. Sara Olsen and Alison Ling, 2003, Social Return on Investment: Standard Guidelines.
    14. Viviani, Jean-Laurent ; Maurel, Carole, Performance of impact investing: A value creation approach, Research in International Business and Finance
    15. Yates, Brian T. & Marra, Mita, 2017, Social Return On Investment (SROI): Problems, solutions … and is SROI a good investment?, Evaluation and Program Planning, October 2017, Vol.64, pp.136-144
    16. Useem, M., 1988, Market and institutional factors in corporate contributions, California Management Review, 30(2), pp.77-88.
    17. Brian T. Yatesa, Mita Marrab, 2016, Social Return On Investment (SROI): Problems, solutions . . . and is SROI a good investment？，P.136-137
    18. We use this term generally, and not specifically to refer to the SROI analyses developed by the Roberts Enterprise Development Fund (www.redf.org) unless otherwise noted.
    19. Neil Rotheroe, Adam Richards, 2007, "Social return on investment and social enterprise: transparent accountability for sustainable development", Social Enterprise Journal, Vol. 3 Issue: 1, pp.31-48,
    20. Social Return on Investment Position Paper, 2010, New Philanthropy Capital, p. 6
    21. Arvidson et al, 2010, The Ambitions and Challenges of SROI. TSRC Working Paper 49, pp.9-10
    22. Gair, C, 2009, SROI Act II: A Call to Action for Next Generation SROI. REDF pp. 6-7.
    23. Millar & Hall, 2012, Social Return on Investment (SROI) and Performance
    24. Measurement , 2012, In Public Management Review, DOI:10.1080/14719037, p.12
    25. Arvidson et al, 2010, The Ambitions and Challenges of SROI. TSRC Working Paper 49, p. 3
    26. Robert L. Fischer, Francisca García-Cobián Richter, 2016, SROI in the pay for success context: Are they at odds?
    27. John Gargani, 2017, The leap from ROI to SROI: Farther than expected?p.116-126
    28. Jerry D. Marx ,1999, Corporate Philanthropy: What Is the Strategy?
    29. Brian T. Yatesa, Mita Marrab, 2016, Introduction: Social Return On Investment (SROI)
    30. The Value of Shoreditch Trust’s Blue Marble Training, 2011
    31. Social Return on Investment of Shae Thot’s Livelihoods Work, 2017
    32. An evaluation of social added value for Horizon Care and Repair West Lothian, 2013
    33. Gentoo Living Young Persons Supported Housing Service – STEPS, 2014
    34. Healthy Living Wessex SROI Report, 2012
    35. Gardening in Mind Social Return on Investment Report, 2013
    36. Forecast SROI Report of Excited-ed CIC Activities, 2013
    37. Evaluating the impact of the “Status: Online” programme in Russia, 2016
    38. Dumbreck Marsh Local Nature Reserve, 2011
    39. Restore the Earth Foundation Cypress Reforestation Social Return on Investment Report, 2017
    40. Social Value International, 2019, Standard on applyimg Principle 1: Involve Stakeholders

    三、網路資料
    1. Gair, C., 2002, “A Report From the Good Ship SROI”。資料來源：http://www.socialreturns.org/docs/good_ship_sroi_gair.pdf ，檢索日期：2013/4/23。
    2. Nicholls, J., Neitzert, E., Lawlor, E. & Goodspeed, T., 2009, A Guide of Social Return on Investment, United Kingdom: Society Media. 資料來源: http://dnwssx4l7gl7s.cloudfront.net/nefoundation/default/page/-/files/A_guide_to_Social_Return_on_Investment.pdf ，檢索日期：2018/3/1。
    3. Tuan, M. T., 2008, “Measuring and/ or Estimating Social Value Creation: Insights into Eight Integrated Cost Approaches.” 資料來源： http://docs.gatesfoundation.org/ ，檢索日期：2018/3/1。
    4. GVE 2.0, http://www.globalvaluexchange.org/，檢索日期：2018/3/1。
    5. Social Value International, The Seven Principle of Social Value, 資料來源： http://www.socialvalueuk.org/what-is-social-value/the-principles-of-social-value/, 檢索日期：2018/3/1
    6. NEF Consulting, 資料來源： https://www.nefconsulting.com/, 檢索日期：2018/3/1
    7. Social return on investment and social enterprise: transparent accountability for sustainable development，資料來源：https://doi.org/10.1108/17508610780000720, 檢索日期：2022/3/1
    8. AccountAbility’s AA1000 Series of Standards，資料來源： https://www.accountability.org/standards/ , 檢索日期：2022/5/1
    9. GRI Universal Standards，資料來源：https://www.globalreporting.org/standards/ , 檢索日期：2022/6/4
    描述: 碩士
    國立政治大學
    企業管理研究所(MBA學位學程)
    105363073
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0105363073
    資料類型: thesis
    DOI: 10.6814/NCCU202201127
    顯示於類別:[企業管理研究所（MBA學位學程）] 學位論文

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