臺灣社會企業社會影響力評估指標之分析

The Indicators of Social Impact Assessment of Taiwan’s Social Enterprises

社會企業自英國、美國與歐洲等已開發國家崛起，逐漸轉往新興國家或亞洲國家，社會企業發展已然成為全球的重要趨勢。近年來，在非營利組織和社會企業的各項文獻報告中有兩項焦點：一是課責性受到矚目，強調資金募集及支出的透明化，並了解政府資產所占的比例和所達到的成果；二是從課責逐漸移轉至社會影響力，是一種非實質的概念，往往需要組織藉由處理一些複雜的社會性議題如貧窮、人權、公義、環境正義等來展現。而在社會企業蓬勃發展的同時，現代社會所重視的不僅僅是經濟產出，更重視對於社會價值與環境和社區產生的影響力評估。本研究聚焦在社會企業的社會價值與社會影響力評估，透過文獻分析、理論探討、深度訪談方法， 以及應用層級分析（ Analytic Hierarchy Process, AHP），立意抽樣社會企業相關的產、官、學與非營利組織等利害關係人，歸納臺灣社會企業社會影響力評估指標之分析，以作為政府、企業、非營利組織與社區在推動社會企業時，檢視其社會價值與社會影響力。

Rising from developed countries such as England, U.S.A., and the continental Europe, social enterprise has gradually moved into emerging countries or Asian countries. Consequently, the development of social enterprise has become a crucial trend around the world. In recent years, there are two key points in the documentary reports about non-profit organizations and social enterprises, accountability and social impact. Accountability emphasizes the transparency of fundraising and expenses, and understands the portion of government asset and the result it achieves. Social impact is to shift from accountability to impact. It is a non-identical concept and only reveals when the organization handles some complicated social issues, such as poverty, human rights, un-justification, and environmental justice. When developing social enterprise, modern society focuses not only on the economic growth, but the social value and impact assessment of its surrounding environment and communities. The research focused on the assessment of social value and social impact of social enterprise. Through documentary analysis and theoretical approach, in-depth interviews, and analytic hierarchy process (AHP) are adopted, the study sampled stakeholders from the industries, government, academia, and non-profits, relating to social enterprise, and thus concluded the social value and social impact.