社會投資報酬率用於企業社會責任的效益評估

本研究著重於講述"企業社會責任(Corporate Social Responsibility, 以下稱CSR) "的趨勢以及作為評估CSR效益的工具"社會投資報酬率(Social Return On Investment,以下稱SROI)"的方法及應用。 CSR現今已成為卓越企業經營不可或缺的一部分。因此客觀評估CSR績效的需求也應運而生，在眾多用來評估CSR效益的工具中， SROI經由背後嚴謹的系統化評估，將結果極簡化為最後的一組倍數來呈現在眾人面前，其直覺易懂的特性，特別適用於說明企業或團體所投入的具體金額與產生的抽象社會影響力成效之間的比例關係。透過許多知名企業包含台灣艾司摩爾(以下稱ASML)、國泰人壽、鮮乳坊、台積電導入SROI報告的經驗，及ASML獲得具公信力媒體(天下文化)的肯定，探討並瞭解此評估工具的重要性及未來趨勢。希望為未來有心擴大CSR相關工作的企業，提供一個協助導入的工具。

關鍵字

企業社會責任；社會投資報酬率；台灣艾司摩爾；循環經濟

並列摘要

The research is focus on the global trend of Corporate Social Responsibility (CSR) and methodology of Social Return On Investment (SROI), as an benefit evaluation tool of CSR. CSR has now become an indispensable part of excellent corporate management. Therefore, the need to objectively evaluate CSR performance has also emerged. Among the many tools used to evaluate CSR benefits, SROI has been systematically evaluated behind the scenes to simplify the final number of results presented in front of everyone. Its intuitive and easy-to-understand characteristics are particularly applicable to explain the proportional relationship between the specific investment amount and the abstract social influence effect. Through more and more adoption experiences of famous companies such like ASML Taiwan, Cathay Life Insurance, Milk House and tsmc plus the recognition for ASML Taiwan from CWPG, we could evaluate and understand the importance of this tool. We hope the research can be good reference to help the companies who would like to expand their future CSR plan by introducing an useful tool.