「預見新力－新二代多元培力」工作坊之社會投資報酬

早期台灣企業對企業社會責任的理解僅停留在捐錢從事社會公益，然而隨著來自下游品牌商的要求、國內消費者的觀念改變、公部門中對於企業社會責任報告書直接的規範與私部門中鼓勵優良企業的相關獎項，企業對於企業社會責任的重視日漸提升。因而也可以觀察到，近年來有越來越多國內企業將企業社會責任之落實逐漸轉移到結合公司核心產品與服務、策略亦或是商業模式等。隨著企業社會責任的普及，各大企業、慈善機構甚至是投資機構都開始重視資金投入所產生的效益，並期望不只是投入金錢於公益，還需最大化每一分錢的運用，甚至做到改進使效益逐年提升，因此相關的企業社會責任活動評估方式也被相繼提出，其中社會投資報酬即是最新且為當今主流的社會影響力評估辦法，本研究也使用了此架構進行計算。本研究計算的標的有二：團隊合作工作坊與服務學習體驗工作坊。此二工作坊皆為C公司與E基金會合作開辦之新住民二代多元培力課程中的一部份。經由訪談與問卷共接觸89人次後，得到之研究結果顯示，團隊合作工作坊與服務學習體驗工作坊的社會投資報酬率分別為2.83與2.92，代表每投入1元，估計分別可獲得2.83元與2.92元的社會影響力。本研究作為國內少數以SROI計算營隊活動的研究，為未來的研究者與企業提供了一次示範，透過本研究，欲計算類似活動者除對整體架構有完整的認識之外，也能參考計算的細節，如訪綱重點、問卷設計、財務代理變數選擇……等，透過本研究詳實的紀錄，能幫助其降低計算的麻煩。由於特殊的活動設計，本研究計算之活動具有小樣本的特性，即是問卷的樣本數等同於母體，在此情況下每個利害關係人意見都可以被完整考慮，因此在計算邏輯上也與一般的研究不同，並非以平均數代替整體，而是必須以個人為單位計算，必須考慮到活動對每個人所產生的不同變化與感受到的不同價值。在於研究過程中，本研究也歸納出了四點研究限制，並提出了兩點未來展望。研究限制為 (1) 活動的迭代設計限制長期影響的價值預估、(2) 活動內容逐年更新使計算細節較難標準化、(3) 問題詳細度受填答者年齡限制而簡化與 (4) 工作具公益性質的利害關係人較難為成果估價。而未來展望為 (1) 主要須納入的成果最好先由投入方之目標或期待決定與 (2) 將來可考慮計算長期效益的影響力價值。

關鍵字

社會投資報酬率；社會影響力評估；新住民二代培力

並列摘要

In the early period, the understanding of corporate social responsibility (CSR) in Taiwan was limited to donating money in order to engage in social welfare. However, with the demands from downstream brand owners, the conception transmition of domestic consumers’, the direct regulation of CSR reports by the public sector and the related awards to encourage good companies by the private sector, corporate attention to CSR has been increasing. Therefore, in recent years, the implementation of CSR had been transferred to the combination of corporate core products and services, strategies, or business models in a growing number. With the popularization of corporate social responsibility, all large enterprises, charities, and even Investment agencies have begun to pay attention to the social benefits generated by capital investment. They expected not only to invest money in public welfare, but also to maximize the utilization of every penny. Furthermore, increase their benefit year by year by improvement. Therefore, relevant evaluation methods of CSR activities have also been proposed one after another, among which Social Return on Investment (SROI) is the latest and mainstream evaluation method of social impact. This study also uses this structure for calculation. There are two calculation subjects in this research: Teamwork Workshop and Volunteer Learning Experience Workshop. Both workshops are part of the Dedicated Empowerment Program for 2nd Generation Immigrants jointly run by C Enterprise and E Foundation. After a total of 89 interviews and questionnaires, the research results show that the SROI of the Teamwork Workshop and the Volunteer Learning Experience Workshop are 2.83 and 2.92 respectively. That represent the estimated social impact will be 2.83 and 2.92 NTD respective for every NTD invested. As one of the few types of research on SROI-based calculation of workshops in Taiwan, this study provides a demonstration for future researchers and enterprises. Through this study, those who want to calculate similar activities can not only have a complete understanding of the overall structure but also refer to the details of the calculation, such as key points of the interview, questionnaire design, selection of financial proxies, etc. The detailed records of this study can help them to reduce the complications of calculation. Due to the specificity of design, the activities in this study are small samples, which means the number of samples in the questionnaire is equal to that in the matrix. In this case, the opinions of each stakeholder can be fully considered. Therefore, the calculation logic is also different from that of the general study. For example, instead of using the average to represent the population, the calculation must be performed in human units, taking into account the different changes that the activities bring to each person and the different values they feel. In the process of research, this study also summarizes four research limitations and puts forward two prospects. The research limitations are (1) the iterative design of the activity limits the value estimate of the long-term impact, (2) the content of the activity is updated year by year making it more difficult to standardize the calculation details, (3) the question detail is oversimplified due to the age limit of the respondents, and (4) it is more difficult for stakeholders whose work is of social welfare to value the results. The outlook for the future is that (1) outcomes that are primarily required to be included should be determined by the goals or expectations of the enterprise and (2) the social impact value of long-term benefits can be calculated separately from other outcome indicators.

並列關鍵字

Social Return on Investment (SROI) ； Social Impact Assesment ； Dedicated Empowerment Program for 2nd Generation Immigrants

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「預見新力－新二代多元培力」工作坊之社會投資報酬

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