創建非營利組織永續性平衡計分卡之研究

非營利組織指的是不以營利為目的組織或團體，其成立的宗旨通常是為了處理發起者所關注的議題，因此所涉及的領域非常廣泛，從環保、公共政策、慈善、教育、學術、政治、宗教、藝術等方面，擔負起填補政府資源不足之責任。聯合國2015年提出永續發展目標（SDGs），各國政府紛紛起而傚尤，企業也漸漸加強其企業社會責任（CSR）往永續發展目標邁進。非營利組織在這條實踐環境績效、社會績效與公司治理績效（ESG）及落實企業社會責任（CSR）暨邁向聯合國永續發展目標（SDGs）的道路上自不可缺席，更應發揮其既有之公益目的，並發展多元化永續項目，順應世界潮流以達成其創設使命。本論文研究目的在建立非營利組織之永續發展績效衡量指標，以傳統平衡計分卡(BSC)的財務、顧客、內部流程及學習與成長等四構面作為基礎，再加入聯合國永續發展目標中屬「社會進步」面向的6項目標(終結貧窮、健全生活品質、優質教育、性別平等、消弭不平等及公平、正義與和平)為延伸，以期建立一套適用於非營利組織的「永續性平衡計分卡(SBSC)」，提供非營利組織於進行永續發展決策與績效衡量時參考。

關鍵字

非營利組織；永續發展目標；企業社會責任；永續性平衡計分卡

並列摘要

Non-profit organizations are not for profit and are usually founded to address the concerns of their sponsors. Therefore, it covers a wide range of fields, such as environmental protection, public policy, charity, education, academia, politics, religion, art, and many more, and bears the responsibility of approaching the shortage of government resources. The United Nations proposed sustainable development goals (SDGs) in 2015, and governments around the world have followed suit. Enterprises have also gradually strengthened their corporate social responsibility (CSR) towards sustainable development goals. In the practice of environmental, social, and corporate governance performance (ESG), the implementation of CSR and striding forward the SDGs, non-profit organizations play an indispensable role, perform their existing public welfare purposes, develop diversified sustainable projects, and conform to the world trend to achieve their mission. The purpose of this paper is to establish sustainability performance indicators for non-profit organizations. Based on aspects of finance, customer, internal business processes, as well as learning and growth of balanced scorecard (BSC), this paper is extended by six goals (no poverty, good health and well-being, quality education, gender equality, reducing inequalities, peace, justice and strong institutions) that belong to the goals of social progress within the SDGs. This is to establish a set of applicable sustainability balanced scorecard (SBSC) for non-profit organizations that provides a reference to foster sustainable development decision-making and evaluation of performance.