NPO發展社會企業的效能與特色：以大愛感恩科技公司治理為例

The Efficacy and Feature of NPO Developing Social Enterprise: A Case Study on the Corporate Governance of Da-Ai Technology Company

本研究旨在探究臺灣非營利組織（NPO）發展社會企業（SE）的治理議題，以大愛感恩科技公司為研究個案，透過文獻回顧與個別訪談法，探討個案公司的治理型態，以及整理SE治理的認知；本研究之SE治理觀點，係以董事會運作觀察、利害關係人的受訪表述與結合各項文獻資料與理論，進而論述個案公司的治理型態與效能，並對個案的企業社會責任報告書（CSR）進行評價與反思。
本研究以個別訪談方式進行探究，訪談人數為30人，是依照個案公司CSR所列之利害關係人為基礎，發展出七類的訪談對象：依序為董事、員工、消費者、高階管理者、社區居民（志工）、協力廠商（包含合作與交流廠商）與政府機構（包含政府委託第三方單位與相關學術學會）。
本研究發現，個案符合臺灣主流SE發展方式，亦即師法歐洲EMES之論述模式運作為主；本研究發現，該公司董事會以「雙重代表」性，呈現出符合混合式治理，亦因與慈濟基金會密切的連結，進而產生特殊的SE治理模式，其展現的效能受到肯定。此種模式相當特殊，為本研究所提出的主要論證。

This study aims to explore the governance issues of non-profit organizations (NPO) developing social enterprise (SE) in Taiwan. Taking Da-Ai Technology Company as a case study, we discuss the governance type and reorganize the governance of SE through literature review and individual interviews. The viewpoint of SE in this study is to observe the operation of the board of directors as the target, and record the interview statements of stakeholders, and then discuss the governance type and efficiency of the case by documents and theories. Also, we evaluate and reflect on CSR of this case.
This study has interviewed 30 people, based on the stakeholders listed in the CSR of the case company. The interviewees are the director, employees, consumers, senior managers, community residents (volunteers), subcontractors (including cooperation and exchange companies) and government agencies (including government-entrusted third-party units and related academic research institutes).
This study found that the case conforms to Taiwan's mainstream SE developing model, which is modeled after the European EMES model. The“dual representation”of the case company's board of directors demonstrates its adherence to hybrid social enterprise governance. Due to its close linkage with the Tzu-Chi Foundation, the case represents a unique model, and its governance efficacy has been recognized positively. This is a significant argument of the study.