台灣中小型非營利組織與社會企業長期面臨資源匱乏與缺乏曝光的困境，在市場機制下難敵具有知名度之大型非營利組織，也因此面臨經營危機。近年來捐獻型募資平台興起，提供中小型非營利組織與一般大眾連結的機會，不論是對於媒合大眾捐贈善款，抑或是幫助非營利組織進行行銷曝光，皆有龐大社會影響力產生。然而現行關於捐獻型募資平台所做之社會價值衡量相關研究相當稀少，嚴謹的社會影響力評估方法是捐獻型募資平台需關注的課題。本研究將針對國內應用案例進行實務性應用案例分析，以社會投資報酬率（Social Return on Investment, 簡稱SROI）的社會價值衡量方法學，來解釋捐獻型募資平台所產生的社會價值。透過利害關係人參與，可以了解到平台的活動（提案、宣傳、執行提案）造成各利害關係人不同面向的改變（成果），而研究結果說明在募資平台的活動中，每投入1塊錢可以對各利害關係人創造6.77塊錢的社會價值，可以得知捐獻型募資平台的興起確實帶來更多正向的社會影響力。本研究對實務之貢獻為補足一般財務報表不足之處，幫助在政府評鑑或是需對利害關係人報告之狀況時，能擁有更具說服力的對話依據，並且透過分析結果協助其衡量績效並改善活動的機制。而本研究於學術上的貢獻則在於分析過程中的事件鏈描繪、指標選定及價值計算方式等，期望能為後續捐獻型募資平台及中小型非營利組織之社會價值衡量相關研究提供參考依據。;The small and medium-sized non-profit organizations and social enterprises of Taiwan have faced the dilemma of lacking financial resources and media exposure for a long time. Under the market mechanism, it is difficult to compete with well-known, and large non-profit organizations, therefore they are facing an operational crisis. In recent years, donation-based fundraising platforms have emerged, providing opportunities for small and medium-sized non-profit organizations to connect with the public. Such platform can deliver influential social impact, no matter it comes from the matching of public donations or helping non-profit organizations for marketing exposure. However, there is not much research addressing the issues on social impact measurement for donation-based fundraising platforms, where an accountable social impact measurement is what donation-based fundraising platforms need. This research aims to conduct a practical case analysis by applying the social impact measurement methodology - Social Return on Investment (SROI) to explain the social value generated by a donation-based fundraising platform. Through the engagement of stakeholders, we want to understand what changes (outcome) are generated in each aspect for every stakeholder in the activities of our case. And the analysis results show that the activities of our case can create social value $6.77 by each $1 input, so it can be known that the rise of donation-based fundraising platforms bring positive social value. The contribution of this research is helping the short-comings of general financial statements, giving the platform more convincing mechanism when evaluates by government or report to stakeholders, and help them improve the whole activities. The academic contribution of this research lies in the selection of indicators, and stakeholder engagement. We expect this research to provide a helpful reference for subsequent related research.
