摘要(英) |
After the amendment of People with Disabilities Rights Protection Act, the government expects sheltered workshops to change their role from social welfare institutions to business operators. However, it is difficult to resist the threat of general enterprises for sheltered workshops under the market mechanism. In recent years, the disclosure of social values has become a mainstream phenomenon. In addition, with the expansion of Social Responsible Investment market, social value measurement gains increasing awareness. Nevertheless, Taiwan has not developed a methodology for measuring social value, which leads the government to evaluate the capacity of the sheltered workshops when deciding on the subsidy. This study conducts a practical case analysis of a sheltered workshop, using Social Return on Investment methodology to explain the social value it creates. Through the participation of stakeholders, we can learn about the activities (training and courses) leads to changes (outcomes) of various stakeholders. The research result shows that, the sheltered workshop creates 2.06 yuan social value for stakeholders through investing 1 yuan in the activities, which means it not only creates economic value, but brings positive social value. The practical contribution of this research is to make up for the inadequacies of traditional financial statements, and provide convincing evidence when discussing social value with authorities or stakeholders. The academic contribution lies in the selection of indicators, the ways of stakeholders’ participation and value calculation methods, which provide reference for future research. |
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