- 期刊
社會影響力指標之研究－B4SI企業社會影響力評估架構與應用
The Social Impact Study - B4SI Framework and Application
摘要
近年來非營利組織（NPOs）及社會企業被外界要求合理使用資源及評估社會影響力，並揭露其對社會投資影響力，以回應資源投注者及各方期待之呼聲不斷，惟須投入相當人力和時間資源且所費不貲，使得台灣目前僅有少數大型的NPOs機構（如聯合勸募、慈濟基金會等）及少數社會企業皆因由大型NPO台灣公益團體自律聯盟的輔導支持下，完成通過英國社會影響力評估的認證報告，始能負擔得起採用如社會投資報酬分析（SROI）等社會影響力評估方法及取得驗證效力，其他資源不足的機構及社會企業則只能望背徒嘆。如何在平衡社會專案專業公正性及資源投入間取得平衡，以利企業於推動企業社會責任（CSR）工作時，以更有效率的方式規劃與評估社會專案之影響力，以及使更多社會企業或NPOs／NGOs有能力及意願加入推動實為當務之急，亦為亟待探討之議題。倫敦標竿集團模式（LBG）／企業社會影響力（B4SI）架構（https://b4si.net/），是目前國際知名的道瓊永續指數（DJSI）投資調查表中，評估企業社區與慈善問題的推薦規範，並獲得聯合國全球盟約（UN Global Compact）及全球報告協會（GRI）標準的認可，其評估結果可作為各界利害關係者評量企業與機構社會影響力和影響力投資之佐證。本研究旨在介紹B4SI（LBG）社會影響力評估評估架構及其指標系統，並透過資料蒐集研究及文獻分析法，探討及比較SROI與B4SI於一般企業及社會企業社會影響力評估時，目前之應用情形及可能之競合關係，並提出初步的研究建議，以做為企業及影響力投資機構評估NPOs或中小型社會企業專案之社會影響力投資參考。
並列摘要
In recent years, non-profit organizations and social enterprises have been required by society and outside authorities concerned to rationally assess social impact, and expose their impact on social investment, in response to the constant calls of resource bettors and all parties, but they need to invest considerable human and time resources and costs. Consequently, making Taiwan currently only a few large NPOs (such as United W ay Foundation, Tzu Chi Foundation, etc.) completed the certification report such as SROI and obtain verification effects, while other NPOs and social enterprises with insufficient resources can only hold back. How to strike a balance between the professional impartiality of social projects and the input of social resources, so that when launching corporate social responsibility (CSR), they can plan and evaluate the impact of social projects in a more efficient manner, and enable more social/medium-small enterprises and NPOs with willingness to participate in social impact assessment. The London Benchmark Group (LBG) model/ Business for Societal Impact (B4SI https://b4si.net/) framework is currently the internationally-renowned Dow Jones Sustainability Index (DJSI) investment questionnaire for evaluating corporate community and charity issues. , And has been recognized by the UN Global Compact and the Global Reporting Institute (GRI) standards. The assessment results can be used as the 3rd party assurance for stakeholders to assess the social impact and impact investment of enterprises and institutions. The purpose of this study is to introduce the B4SI social impact assessment and evaluation framework, and to participate in its indicator system, through data collection research and literature analysis, to explore and compare the current applications of SROI and B4SI in social impact assessment indicators for general enterprises and social enterprises And the possible competition and cooperation relationship, and put forward preliminary research suggestions, which can be used as a reference for social impact investment in the evaluation of NPOs or small and medium-sized social enterprise projects by general enterprises and impact investment institutions.