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以投资人观点建构社会企业发展多元指标

【中文摘要】:社会企业即是採取商业经营行为来支持利益社会环境活动的模式,为传统非营利组织提供解决不稳定收入问题的解套方法。本研究主要目的为建构社会企业发展多元指标,由慈善投资者与企业CSR的角度,将过去对于非营利组织或社会企业多为质化的陈述转化为量化的指标,并发展投资者所期望社会企业满足的各项因子,促成同时满足出资者期待与社会企业发展的目标。本研究根据过去文献及参考GIIRS与Demonstrating Value的社会投资评价架构,提出「社会影响力」、「环境保护」、「永续及获利性」、「公司治理」、「员工薪酬福利」等五大构面并列出30项衡量因子。透过大企业之高阶经理人做为研究对象,筛选出攸关之衡量因子,并应用层级分析法(AHP)计算出各项因子的权重,更深入分析因子间的相对重要性,研究发现社会企业的永续性是投资者所看重的关键。最后根据本研究结果,比较22家台湾非营利组织目前实际发展状况,对于刚起步之社会企业或欲转型之非营利组织提出发展方向的建议。
【英文摘要】:Social enterprises apply commercial approaches to support their social or environmental missions. Comparatively, traditional nonprofit organizations (NPO), which usually depend on unstable donations or subsidies, struggle in the competitive society. In order to solve their financial difficulty, and for sustainable survival reasons, some nonprofit organizations have begun to gradually transform into social enterprises. The objective of this study is to construct a set of quantitative evaluation indicators for social enterprises to identify the characteristics and development of each social enterprise. From the perspective of philanthropic investors and corporate social responsibility, we suggest 30 relevant assessment factors which not only provide suggestions for social enterprises, but also cater to investors'' expectations.

Based on prior studies, the Global Impact Investing Rating System (GIIRS), and Demonstrating Value (DV), this study develops performance indicators in five broad aspects: community, environment, sustainability & profitability, governance, and workers. Taking senior managers as the respondents, we screen for relevant factors and then apply the Analytic Hierarchy Process (AHP) to the compute the weight of each factor for analyzing its relative importance. This most important finding is that investors put much emphasis on the sustainability of social enterprises. Finally, we compare the priorities in our result with empirical data from 22 NPO cases in Taiwan, and provide constructive suggestions for social enterprises and NPOs.
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  • REFERENCE
  • 来源:中山大学;作者:曾圣蒲
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