社會企業開創身心障礙者就業機會之分析-以臺北市為例

身心障礙者權益保障法實施近十年，雖已朝向職業重建專業服務深化發展，但面臨全球化勞動市場競爭激烈，工作不穩定、低薪或過勞之勞動處境下，位居弱勢之身心障礙者其求職及就業穩定度之難度亦相對增高。現有身心障礙者無法透過支持性就業服務於一般職場穩定工作，其工作能力又未符合具就業意願但工作能力不足之庇護性就業者定義，無法推介至庇護工場就業。另庇護工場係依產能核薪方式計薪，難以突破基本工資之玻璃天花板，庇護工場亦長期面臨諸多經營困難與挑戰。有鑑於臺北市勞動力重建運用處自2010年起政策性推動身心障礙者就業社會企業創新模式，其經費補助以逐年遞減為原則，並提供受僱身心障礙者達基本工資之保障，累積七年之政策推動及實務運作經驗。故本研究以EMES三重底線(社會、經濟、治理)指標為分析架構，透過深度訪談方式探究公部門結合企業及非營利組織力量，發展社會企業模式以開創身心障礙者就業機會之歷程、影響與改變。本研究發現，社會層面包括：(1)社會企業有助於解決身心障礙者就業問題，(2) 社會企業可創造身心障礙者就業產業鍵，展現身心障礙者多元就業面貌之社會影響力，(3)一定比例盈餘回饋於初始公益目的，(4)社會企業人才確有招募及培育不易之情形。經濟層面包括：(1)透過補助創始基金，以協助建立永續性商業模式，(2)朝向財務自主，以降低對補助款之福利依賴，(3)提供身心障礙者較優之基本薪資保障，(4)發展成功的社會企業經營要素，建立規模化或退場之評估機制。治理層面則包括：(1)開放透明之社會企業決策模式，(2)建立責信機制，以確保社會企業與組織使命一致，(3)關注利害關係人並增加對話溝通平台，(4)明訂社會企業與庇護工場雙軌進行之多元政策推動方向，以降低外界對預算分配或身心障礙者就業職缺是否造成排擠效益之疑慮。綜上，本研究建議短期目標為(1)推廣並提昇身心障礙者就業社會企業之能見度，(2)擴大教育訓練、培育社群及對話交流平台，(3)建構身心障礙者社會企業生態圈，(4)強化社會企業財務營運能力及多元資金來源，(5)打造臺北市社會企業亮點標竿，並推廣臺北市社會企業認證標章，(6)增訂獎補助措施以鼓勵企業投入辦理身心障礙者就業社會企業，增加身心障礙者就業機會。長期目標則為(1)推動社會效益報告或社會影響力報告，(2)活化社會企業人才資料庫及辦理大型研討會，(3)發展臺北市社會企業行動方案，整合相關創業輔導及育成資源，(4)研議社會企業稅賦減免或相關優惠措施，(5)辦理社會企業行動研究及成效追蹤，並因應身心障礙者就業老化或退化議題規劃相關配套措施，(6)賡續研議各國推動社會企業法制化之規劃及施行經驗，作為未來政策施行之參考依據。社會企業作為公部門、企業及非營利組織發展身心障礙者就業服務創新模式的其中一環，惟有跳脫經濟效益及產能評估指標，方能彰顯身心障礙者就業之勞動價值與社會影響力，發揮社會、經濟、治理層面之三重效益。

關鍵字

社會企業；身心障礙者就業服務；庇護工場

並列摘要

The People With Disabilities Rights Protection Act has been implemented for nearly ten years now and though it has been heading towards deepening development of specialization occupational reconstruction services but in the face of fierce competition from the globalization of the labor market, the job insecurity, low pay or overwork situation faced by labor, persons with disabilities are found in the vulnerable group. Hence, the degree of difficulty in searching for jobs and the eventual stability of their employment is also increased relatively. Persons with disabilities cannot access supported employment services to secure a stable job at the workplace since his/her capacity does not match the employer's expectation and his/her work capacity does not his/her individual employment wishes. Nor does his/her capacity to work match sheltered employment criteria, so cannot be introduced to the sheltered workshop for employment. Furthermore, salaries in a sheltered workshop are paid as per the worker's capacity to produce, his/her salaries will hardly be able to exceed the basic minimum wage's glass ceiling effect. Sheltered workshops have also faced many operational difficulties and challenges for quite a long time. Given that the Taipei City Foreign and Disabled Labor Office has promoted the innovative model of social enterprises for the employment of persons with disabilities, since 2010, based on the principle of decreasing its budget supplements every year to provide for the employment of persons with disabilities and the payment of a basic minimum wage. This policy has been promoted and operated practically for seven years. Therefore, this study uses the EMES Triple Bottom Line (Society, Economy, Governance) indicators as an analytical framework and through in-depth interviews to explore the public sector in combination with enterprises and non-profit organizations, and develop social enterprise models in order to create the process, effect and change for employment opportunities. This study found that the social dimension includes: (1) social enterprises that help solve the employment problems of persons with disabilities, (2) social enterprises can create employment and a supply chain to show employment aspects outlook and impact of persons with disabilities, (3) a certain proportion of proceeds feedback to initial public welfare purposes, (4) social enterprise's talent does have recruiting and fostering, difficult situation. The economic dimension includes: (1) establishing a fund, through subsidies, to build a sustainable business model, (2) to lead towards financial autonomy in order to reduce dependence on subsidies and benefits, (3) to provide a better minimum wage protection for persons with disabilities, (4) the development of successful social enterprises management elements, the establishment of large-scale or exit evaluation mechanisms. The governance includes: (1) open and transparent social enterprise decision-making model, (2) establishment of accountability mechanisms to ensure that social enterprises and organizational missions are consistent, (3) show concern to the stakeholders and increase the dialogue and communication platform, (4) to set the direction and promotion of dual-track policy of social enterprise and sheltered workshops in order to reduce the concerns of whether the budget allocation or employment of persons with disabilities lead to crowding out effect. In summary, this research suggests short-term goals as follows: (1) to promote and enhance the visibility of social enterprises employing persons with disabilities, (2) to expand education and training, encourage community and dialogue exchange platform, (3) to construct the ecosphere of social enterprises catering for persons with disabilities, (4) to intensify the social enterprises' financial operations capacity and diversified capital, (5 ) to build Taipei City social enterprise highlights benchmark and promote the Taipei City Social Enterprise Certification Mark, (6) to award additional prizes and subsidy measures to encourage companies to invest in social enterprises employing persons with disabilities, thus increasing the employment opportunities of these persons. The long-term goals are: (1) to promote the social benefits or social impact of reporting, (2) animating the social enterprise talent database and organizing large-scale seminars, (3) to develop the Taipei City Social Enterprise Action Plan, integrating relevant entrepreneurial guidance and incubation resources, (4) to research on social enterprises tax credit or relevant preferential measures, (5) to conduct social enterprise action research and effectiveness tracking in response to ageing of persons with disabilities employed or degeneration issues and design relevant supporting measures, (6) to continue research on other countries' legislations on social enterprise, their experiences in planning and implementation, as a reference for future policy application. Social enterprises, as part of the public sector, enterprises and non-profit organizations, are to create innovative models of employment services to cater for people with disabilities. Only by jumping out the economic benefits and production index will highlight the labor value of the persons with disabilities employed and its social impact and play the three effective dimensions of social, economic and governance benefits.