論臺灣社會企業認證之必要性

隨著社會的進步及發展，企業在追求獲利的同時亦會考量對於社會及環境的影響，逐漸演變為一種為解決社區、文化、環境等問題而生的企業型態，稱之為社會企業。社會企業在國外已行之有年，不僅有許多法律的支持，也有相關的認證。而在臺灣，政府將2014年訂定為「臺灣社會企業元年」，民間許多組織也開始將理念推廣至大眾。　　發展至今，臺灣的社會企業逐漸成熟，多元化的類型彌補了部份傳統企業與非營利組織間的缺漏，更進一步引領社會企業邁向認證的層次。然而，在社會企業相關法令尚未完備的臺灣，是否適合推行認證？認證的意義及效益為何？該如何進行？為此，本研究期望能蒐集各界對於社會企業、認證及立法的意見，從中探討對認證及立法的看法，並嘗試建立社會企業認證指標，做為未來發展之參考依據。　　本研究首先透過過往文獻建立社會企業認證指標，並採用登錄於經濟部中小企業處社會創新企業登記資料庫之275家企業及10位國內相關領域學者為問卷研究對象，共計發出285份問卷，並從中隨機挑取5位做為深度訪談對象。回收有效問卷14份，以敘述性統計分析的結果供參考。再經深度訪談後發現，受訪者對於社會企業認證持保留或反對態度，認為目前吸引社會企業進行認證的誘因及實質效益不大，因此尚無進行認證的必要性。　　綜合問卷分析及深度訪談結果，本研究得出以下四點結論：一、社會企業與產、學界合作有助於發展及推廣、交流二、臺灣社會企業入法勢在必行三、臺灣社會企業認證尚無發展的迫切性四、未來認證指標的建立應更符合實務需求

關鍵字

社會企業；社會企業認證；必要性

並列摘要

With the progress and development of the society, enterprises also consider the impact on society and the environment while pursuing profit, and gradually evolve into a type of enterprise that solve problems of community, culture and environment. This type of social enterprises has developed for many years all over the world, and supported by laws and certifications. In Taiwan, the government has set 2014 as the "first year of Taiwan's social enterprise", and many private organizations have begun to promote the concept to the public. Up to now, Taiwan's social enterprises have gradually matured, its diversification have made up for the gaps between traditional enterprises and non-profit organizations, and further arise the argument that whether a certification is necessary or not. Is the certification suitable in Taiwan? Are relevant laws and regulations of social enterprises not yet complete? What is the significance and effectiveness of certification? How to proceed? To this end, this study hopes to collect opinions from all walks of life on social enterprises, certification and legislation, explore the views on certification and legislation, and try to establish social enterprise certification indicators as a reference for future development. This study firstly establishes social enterprise certification indicators through the past literature, and distribute questionnaires to 275 companies, which are registered in the Social Innovation Enterprise Registration Database of the Ministry of Economic Affairs of the Ministry of Economic Affairs, and to 10 domestic related scholars. A total of 285 questionnaires were issued. Five randomly selected ones were selected as in-depth interviewees. 14 valid questionnaires were collected and the results of narrative statistical analysis were used for reference. After in-depth interviews, it was found that the respondents had reservations or objections to social enterprise certification, and believed that the incentives and substantial benefits of attracting social enterprises for certification were not significant, so there is no need to promote certification. Based on the comprehensive questionnaire analysis and in-depth interview results, the study draws the following four conclusions: 1. Social enterprises cooperate with industry and academia to promote development, promotion and exchange. 2. Taiwan’s social enterprise legislation is imperative. 3. Taiwan's social enterprise certification has no urgency to develop. 4. The establishment of future certification indicators should be more in line with practical needs.