社會投資報酬率評估的統合分析與環境教育計劃的應用

本論文以社會投資報酬率（Social Return on Investment, SROI）的估計方法為基礎，分析公私部門投資計畫的社會影響力（social impacts）。SROI用來衡量一個社會組織對社會整體的成本與效益，以表現其投資效率，主要是將社會價值創造的過程找出合理的計算方式，幫助社會企業與外界建立共同的價值基礎，並為社會企業的影響力建立較客觀且能數據化的標準，以每單位投入對於社會總效益的增加呈現量化的標準，受影響的利害關係人是主要數據蒐集對象，包括企業、外部投資人、消費者、捐款者、直接受助者等，其評估方式應用一般企業使用的財務報表模式，以成本效益分析（benefit-cost analysis）及社會會計帳（social accounting）為基礎，將企業的價值和社會的價值合併成整體的價值，衡量社會企業為社會、環境和經濟所創造的價值，是目前廣受國際社會認同的評估方法（李宜樺等，2016）。環境教育是認知價值和澄清概念的過程，環境教育必須考慮環境的整體性，為突顯環境教育活動所帶來的社會影響力，本研究採用SROI為評估方法，總共蒐集125位環境教育計畫之利害關係人的問卷調查，包括教師、學生、地方居民與農民，估算結果SROI值為3.02，意即環境教育的課程每投入＄1元，所產生的社會報酬為＄3.02元，造就3.02倍的社會影響力。對於相似主題的眾多研究成果給予一個量化的結論稱之為統合分析（Meta-Analysis），多用於了解某一領域研究的發展狀況，並且對先前所有相關的結論作分析，即「許多研究成果匯集出來的總結論」，且在收集文獻的過程中亦可快速了解特定主題在學界的研究發展。本研究蒐集世界各國使用SROI評估的計畫與結果共93份，進行統合分析，以分析國際使用SROI評估的異同與趨勢。

關鍵字

環境教育；成本效益分析；社會影響力評估；社會投資報酬率；統合分析

並列摘要

This study aims to assess the social impacts of investment projects implemented by either public or private sectors. The assessment of social return on investment （SROI） is applied to measure the investment efficiency of a social organization in terms of benefits and costs. SROI focuses on the process of social value creation and tries to use appropriate calculation methods to reveal the values in order to help social enterprises on establishing a common value with the society. SROI measurement is a more objective and data-based standard for social enterprises by estimating the increased social benefits caused by every unit of investment from surveying the related stakeholders including companies, investors, consumers, donors, direct recipients, and etc. The assessment adopts the general methods of business financial report based on the benefit-cost analysis and social accounting techniques to integrate the private and social values into the value as whole. Therefore, SROI reveals the social, environmental and economics values created by a social enterprise which is nowadays a popular and prevailing assessment method worldwide （Lee, et al., 2016）. Environmental education is the process of recognizing values and clarifying concepts, so that to develop the skills and attitudes is necessary to understand and appreciate the interrelationships between human beings, cultures, and the nature environments. In order to highlight the social impacts brought by environmental education activities, this study uses SROI as the evaluation tool and conducts surveys from 125 stakeholders including teachers, students, local residents, and farmers. The estimated SROI value is 3.02, which means that for every $1 NTD invested in the environmental education project, the social values generated is $3.02 NTD, creating a social impact of 3.02 times. Meta-analysis is a quantitative study which systematically assess the results of previous research to derive conclusions with needs. While collecting these related research, this method can help investigating the development of some certain research field and decomposing the factors of conclusions made by previous research, aka "the total conclusion of many research results." This study generates 93 studies of SROI assessments and uses mate-analysis to figure out the similarities and differences between the conclusions of this research and the conclusions from other research.