| 摘要: | 資本主義衍生出許多社會問題，不論是食品安全、環境汙染或貧富不均等，已經難以仰賴市場機制解決，政府也因而開始要求企業負企業社會責任。有些企業會自發性投入企業社會責任，但因仍屬營利本質，成效有限。在政府和市場失靈後，儘管有非營利組織填補，但礙於不穩定的收入來源導致永續性不足。近年，以商業模式解決社會問題為使命的組織─社會企業，以及兼顧獲利、以人為本、企業永續與達到社會公益為理念之B型企業出現。基此本文旨在藉由B型企業綠藤生機來探討社會企業所產生的社會影響力。
本文所選用社會影響力的評估工具 ─ 社會投資報酬率 (SROI) ，係國際知名度較高且廣泛使用者，藉由與研究方案之利害關係人訪談，了解方案實際運作過程，以及後續對其他利害關係人所產生之變化進行研究，評估該方案所帶來之社會影響力。
藉由詳細介紹此一企業的成本與效益，本文得出以下幾個結論：(1) 計畫可產生顯著之社會效益與經濟效益，更精確地說，每投資一美元，可產生2.9美元之社會報酬；(2) 計畫若長期實行，所產生之社會效益更為顯著。最後本文建議政府對於中小企業，應建立鼓勵、輔導機制，鼓勵中小企業轉型，達到經濟與環境平衡，企業與員工雙贏，共創更美好的社會。
;Capitalism prevailed, derived from many social problems, such as food safety and environmental pollution. Due to being unable to rely on market mechanisms to solve these problems, the government began to require enterprises to implement Corporate Social Responsibility. However, Corporate Social Responsibility is deeply influenced by the preference and willingness of business leaders, Enterprises taking CSR can not totally solve social problems. The government is confirmed by budget constraints and is less responsive to market demand; nonprofit organizations rely on donations, resulting in lack of sustainability. In recent years, there is a switch from the traditional mode firms, thinking in a new way, to form the so called - B Corporation. With the increasing number of organizations and finite resources, how to measure organizational performance will be important. Therefore, this thesis uses the Social Return on Investment (SROI) method to evaluate the social impact that Greenvines certified by B Corporation moringa oil program had created.
This study is processed by face-to-face interviews and literature review. In conclusion, I find Greenvine can ensure against Moringa Connect supplying the necessary equipment for small farmers by the means of pre-financing to Moringa Connect. Resulting in is more than 2,000 small farmers are helped and their lives get better now. Moreover, I can also find that the social and economic benefits on investing moringa oil program is significant. To be precise, for every US$ 1 invested in moringa oil program, there is a social return of US$ 2.9. If the program is implemented for a long enough time, the social benefits will be more significant. Finally, this study suggests that the government should establish incentives and counseling mechanisms to encourage the transformation of small and medium enterprises to achieve economic and environmental balance, business and staff win-win situation, create a better society. |
