臺灣社會企業認證指標建構之研究

本研究之目的在於檢視各國社會企業之認證指標，關注社會企業認證之途徑，探索適合臺灣社會企業之認證方式，及其可能涉及之政策或法制問題，據以建構適合臺灣社會企業之認證指標，以利明確認定社會企業，獲得政策及社會大眾認可與支持，提升社會企業之公信力，型塑友善社會企業發展之環境。本研究以前述認證途徑為基礎，分析社會企業指標的內涵，並據以與國際社會企業認證指標進行比較分析，最後，透過實務討論與學理架構的對話，進一步建構適合臺灣社會企業生態之認證指標，並據以提出相關之研究建議。為達前述目的，本研究透過文獻分析，從社會經濟與社會企業家兩個途徑，進行英國SEM，香港SEE MARK，韓國KoSEA 及美國B Corp 四種具代表性社會企業認證指標之分析；另，本研究採取深度訪談法及焦點團體法蒐集初級資料，分別邀請14 位及8 位與社會企業有關之產官學專家學者，以廣泛蒐集對於社會企業認證之認知與共識，進而分析聚焦出適合臺灣未來發展之社會企業認證指標。研究發現，臺灣社會企業認證尚屬萌芽階段，無論是認證機構、大眾認知度或政策工具的設計，其實都相當不足，本研究基於前述結論之觀點，針對臺灣社會企業認證指標之設計，提出立即可行及中長期發展的建議。

關鍵字

社會企業；認證；指標

並列摘要

The purpose of this research lies in looking over the certification indicators of social enterprises of various countries, regard certification approach in social enterprises as the core, explore the feasible way that the social enterprises of Taiwan certification, and relevant policies or legal system, to constructing the certification indicators which suits the social enterprises of Taiwan, so as to define social enterprises clearly, strive for the support of policy and the masses, improve the public trust of social enterprises, set up the friendly environment of social enterprise's development. Based on the literature of certification approach in the past, analyzed the content of the social enterprise's indicators, and carry on comparative analysis with the international community, finally, pass the dialogue with theory of the practice, it suits the social enterprise's ecological certification indicators in Taiwan, and in order to put forward the relevant research suggestion. In order to reach the purpose, this research analyzes, from two routes of society's economic and social entrepreneur through the literature, including SEM in Britain, SEE MARK in Hong Kong, KoSEA in South Korean and B Corp in U.S.A., four representative social enterprises certification indicators as the example; Moreover, by conducting in-deep interviews and focus group to collect the first-hand materials, invite 14 and 8 stakeholders related to social enterprise separately, collect cognition and common understanding to that social enterprises certification, and then propose the suitable certification indicators for social enterprises in Taiwan in the future. Discover, however at budding stage, certification organization, people's cognition or policy tool is still insufficient, several conclusions are reached. The research put forward the feasible suggestion of immediately and medium or long term certification the design of the indicator to the social enterprises of Taiwan.