社會企業之社會影響力評估指標建構

The Study on the Construction of Social Impact Assessment Indicators

社會企業是緩解社會問題不可或缺的新興途徑，回顧近年研究發展脈絡，社會影響力評估做為關鍵議題，緊密的串聯社企識別、合法性以及資金等重點研究。然而，由於社會企業的混和目標特性及非財務績效的評估障礙，社會影響力評估工具普遍存在泛用性低、信效度不足、無法跨組織比較、執行成本過高等問題。基此，本研究目的在於推進社會影響力評估在價值面與方法論的提升，針對多項評估理論及方法進行整合分析，發展兼具標準化與低成本的評估系統。本研究透過文獻分析及專家諮詢方法，從基礎評估理論出發，結合社會影響力評估目的與內涵，發展評估邏輯架構與構面。復次，從既有評估方法中歸納社會影響力指標池，並基於初擬架構與專家諮詢形成評估系統。最後，採模糊德菲法進行專家共識凝聚與調整。本評估指標以改變理論為基礎，分為效率、效能、影響力、使命一致性及可持續性5個主構面，幫助評估者實現組織影響力管理。實務上，可讓社企得以低成本進行影響力揭露，並連結社會影響力投資與採購。學術上，研究進行了收斂性研究，系統性的分析主流評估方案，考量優劣勢與需求面，建構一套結合邏輯架構的指標型評估方法，在邏輯模型以及方法學層面，為社會影響力評估研究挹注若干貢獻。

Social enterprise is an indispensable new way to alleviate social problems. Looking back on the research context in recent years, social impact assessment as a key topic is intricately connected with social enterprise identification, legitimacy, and funding. However, due to the mixed target characteristics of social enterprises and non-financial performance evaluation obstacles, social impact assessment tools generally have problems such as low versatility, insufficient reliability and validity, inability to compare across organizations, and high implementation costs. Therefore, the purpose of this research is to improve the value and methodology of social impact assessment. Conduct an integrated analysis of multiple assessment theories and methods, and develop an assessment system that is both standardized and low-cost. This research uses literature analysis and expert consultation methods, starting from the basic assessment theory, and combining the purpose and connotation of social impact assessment to develop the assessment structure and dimensions. Second, summarize the social impact index pool from the existing methods, and form an assessment system based on the initial structure and expert advice. Third, research use of fuzzy Delphi method to condense the consensus of experts. Assessment is divided into five main dimensions: efficiency, effectiveness, impact, consistent with the mission, and sustainability. Based on the Theory of Change, it can help the evaluator to manage the organization's impact. In practice, it allows social enterprises to disclose their impact at low cost and link social influence investment and procurement. Academically, the research conducted a convergence study, systematically analyzed mainstream assessment methods, and constructed an indicators method based on logical model framework. In terms of logical theory and methodology, it made contributions to the research on social impact assessment.