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

10.29865/PAP.202206_(74).0002

楊子申(Tzu-Shen Yang)；江明修(Min-Hsiu Chiang)

社會企業 ； 社會影響力 ； 績效評估 ； 模糊德菲法 ； social enterprises ； social impact ； performance assessment system ； fuzzy Delphi method

行政暨政策學報

74期（2022 / 06 / 01）

35 - 68

繁體中文

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.

1. 梅海文,蕭子誼,梅海寧(2015)。運用層級程序分析法探討社會企業組織能耐之研究。管理學報，32(2)，135-161。
   連結：
2. 彭錦鵬,江瑞祥,許耿銘(2011)。非營利組織績效評量指標之建構。政治科學論叢，49，125-160。
   連結：
3. Alter, K.(2007).Social Enterprise Typology.Delaware:Virtue ventures LLC..
4. Anthony, R. N.,Young, D. W.(2003).Management Control in Nonprofit Organizations.New York:Mcgraw-Hill Irwin.
5. Arena, M.,Azzone, G.(2010).Process Based Approach to Select Key Sustainability Indicators for Steel Companies.Ironmaking & Steelmaking,37,437-444.
6. Arena, M.,Azzone, G.,Bengo, I.(2015).Performance Measurement for Social Enterprises.VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations,26,649-672.
7. B Lab. 2020. Global Impact Investment Rating System. from https://b-analytics.net/content/standards-navigator. Retrieved January 15, 2022.
8. Bagnoli, L.,Megali, C.(2011).Measuring Performance in Social Enterprises.Nonprofit and voluntary sector quarterly,40,149-165.
9. Billis, D.(2010).Hybrid Organizations and the Third Sector: Challenges for Practice, Theory and Policy.UK:Palgrave.
10. Buckley, James J.(1985).Fuzzy Hierarchical Analysis.Fuzzy sets and systems,17,233-247.
11. Bull, M.(2007).‘Balance’: The Development of a Social Enterprise Business Performance Analysis Tool.Social Enterprise Journal,3(1),49-66.
12. Chatterji, A.,Levine, D.(2006).Breaking Down the Wall of Codes: Evaluating Non-Financial Performance Measurement.California Management Review,48,29-51.
13. Davies, Iain A.,Haugh, H.,Chambers, L.(2019).Barriers to Social Enterprise Growth.Journal of Small Business Management,57,1616-1636.
14. Epstein, Marc J.,Yuthas, K.(2014).Measuring and Improving Social Impacts: A Guide for Nonprofits, Companies, and Impact Investors.London:Routledge.
15. Forbes, Daniel P.(1998).Measuring the Unmeasurable: Empirical Studies of Nonprofit Organization Effectiveness from 1977 to 1997.Nonprofit and voluntary sector quarterly,27,183-202.
16. Frankel, C.,Bromberger, A.(2013).The Art of Social Enterprise: Business as If People Mattered.Gabriola Island:New society publishers.
17. GIIN. 2020. Iris Catalog of Metrics. from https://iris.thegiin.org/metrics/. Retrieved January 7, 2022.
18. Grieco, C.(2015).Assessing Social Impact of Social Enterprises: Does One Size Really Fit All?.Switzerland:Springer.
19. Grieco, C.,Michelini, L.,Iasevoli, G.(2015).Measuring Value Creation in Social Enterprises: A Cluster Analysis of Social Impact Assessment Models.Nonprofit and voluntary sector quarterly,44,1173-1193.
20. Halvorsen, J.(2007).Assessing Social Benefits: A Review of Methods.London:Social Research Unit.
21. Kaplan, R. S.,Norton, D. P.(1996).Using the Balanced Scorecard as a Strategic Management System.Harvard business review,74,75-85.
22. Kaufmann, A.,Gupta, M. M.(1988).Fuzzy Mathematical Models in Engineering and Management Science.New York:Elsevier Science Inc..
23. Kerlin, J. A.(2006).Social Enterprise in the United States and Europe: Understanding and Learning from the Differences.VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations,17,247-263.
24. Lall, S. A.(2019).From Legitimacy to Learning: How Impact Measurement Perceptions and Practices Evolve in Social Enterprise-Social Finance Organization Relationships.VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations,30,562-577.
25. Latané, B.(1981).The Psychology of Social Impact.American psychologist,36,343-356.
26. Linstone, H. A.,Turoff, M.(1975).The Delphi Method.MA:Addison-Wesley Reading.
27. Maas, K.,Liket, K.(2011).Social impact measurement: Classification of methods.Environmental management accounting and supply chain management,Dordrecht:
28. Manimala, Mathew J.(ed.),Wasdani, Kishinchand P.(ed.)(2015).Entrepreneurial Ecosystem.India:Springer.
29. Marchand, M.,Raymond, L.(2008).Researching Performance Measurement Systems: An Information Systems Perspective.International Journal of Operations & Production Management,28(7),663-686.
30. Martin, F.,Thompson, M.(2010).Social Enterprice: Developing Sustainable Businesses.Basingstoke:Palgrave Macmillan.
31. Molecke, G.,Pinkse, J.(2020).Justifying Social Impact as a Form of Impression Management: Legitimacy Judgements of Social Enterprises’ Impact Accounts.British Journal of Management,31,387-402.
32. Murray, T. J.,Pipino, L. L.,Van Gigch, J. P.(1985).A Pilot Study of Fuzzy Set Modification of Delphi.Human Systems Management,5,76-80.
33. Nesta. 2017. Nesta Impact Investments Annual Report. from https://www.nesta.org.uk/documents/593/impact_investments_annual_report_v4.pdf. Retrieved January 10, 2022.
34. Nicholls, J.,Lawlor, E.,Neitzert, E.,Goodspeed, T.(2012).A guide to social return on investment.Lothian:The SROI Network.
35. Osterwalder, A.,Pigneur, Y.(2010).Business Model Generation: A Handbook for Visionaries, Game Changers, and Challengers.Hoboken:John Wiley & Sons.
36. Ryan, P. W.,Lyne, I.(2008).Social Enterprise and the Measurement of Social Value: Methodological Issues with the Calculation and Application of the Social Return on Investment.Education, Knowledge & Economy,2,223-237.
37. Social Value International(2015).The seven principles of social value.UK:Social Value International.
38. Somers, A. B.(2005).Shaping the Balanced Scorecard for Use in UK Social Enterprises.Social Enterprise Journal,1(1),43-57.
39. Taplin, D. H.,Clark, H.(2012).Theory of Change Basics: A Primer on Theory of Change.New York:ActKnowledge.
40. Urban, B.(2015).Evaluation of Social Enterprise Outcomes and Self-Efficacy.International Journal of Social Economics,42(2),163-178.
41. Veldman, P.(2009).Learning Social Metrics from International Development.World Bank Research Observer,24,71-113.

1. (2024)。台灣社會企業之研究發展芻議。慈濟科技大學學報，13，65-90。