社會投資報酬率的縱向研究：社會價值、社會影響力到影響力因子的解析

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陳郁欣(Yu-Shin Chen) 查詢紙本館藏

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企業管理學系

論文名稱

社會投資報酬率的縱向研究：社會價值、社會影響力到影響力因子的解析
(Longitudinal Analysis of SROI : Insights from Social Value, Social Impact and Impact Factors)

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至系統瀏覽論文 (2026-8-1以後開放)

摘要(中)

當今社會有更多的組織開始關注其活動對社會產生的影響，所以為了更好的衡量社會影響力，社會影響力評估成為愈來愈被關注的議題。而在過去，研究主要集中在評估和展示社會影響力，但是對於縱向資料的應用卻相對較匱乏，導致較缺少對資料進行深度的縱向分析，並識別出長期的趨勢還有潛在問題。因此本文提出一個「社會影響力資料縱向分析架構」，該分析架構包含三個面向：首先，社會價值縱向分析可以追蹤和比較社會價值隨時間的變化趨勢，進而辨識出不同利害關係人的重要成果；其次是社會影響力縱向分析，進一步分析各利害關係人的成果並且確認成果的變化，觀察是否有持續改善；最後是影響力因子縱向分析，組織必須確定活動成效的變化，監測是否持續進步。另外也對不同人口特徵的利害關係人進行分析，組織可以根據分析結果更針對性地提出改善對策。本文以某公益慈善基金會的案例驗證了所提出的分析架構的可應用性，展示了如何對資料進行分析和採取相應行動。藉由詳細的分析某公益慈善基金會的社會價值以及社會影響力以及縱向資料的應用，得出分析的結果和組織預期達到的活動目標是相符的，也藉此觀察到組織影響力的趨勢變化並進行管理行動。此架構提供一致的分析準則，將影響力數據轉變成有效的資源，促進組織在社會影響力管理中的長期發展。

摘要(英)

Today, more and more organizations are paying attention to the social impact of their operations. As a result, social impact assessment has become an increasingly important topic. However, past research focused primarily on assessing and demonstrating social impact, with relatively little emphasis on using longitudinal data. This has led to a lack of in-depth longitudinal analysis and identification of long-term trends. Thus, this article proposes a ′Longitudinal analysis framework for social impact data′. This framework has three aspects: First, longitudinal social value analysis can track and compare the trend of social value changes over time, identifying significant outcomes for different stakeholders. Second, longitudinal social impact analysis further analyses stakeholder outcomes, confirms changes in outcomes and observes whether there is continuous improvement. Finally, longitudinal impact analysis requires organizations to identify how the effectiveness of activities is changing and to monitor whether continued progress is made. Additionally, the framework analyzes stakeholders with different demographics, allowing organizations to propose more targeted improvements based on analysis results. This paper validates the applicability of the proposed framework through a charitable foundation case study, demonstrating how to analyze data and take action. A thorough analysis of social value and social impact, using longitudinal data, shows that this is in line with what foundations expect to achieve. This observation also reveals trends in the organization′s impact, informing management actions. This framework provides a common standard for analysis, turning impact data into valuable resources and promoting the long-term development of social impact management for organizations.

關鍵字(中)

★ 影響力衡量
★ 縱向資料分析
★ 社會投資報酬率
★ 社會價值
★ 社會影響力

關鍵字(英)

★ Impact measurement
★ longitudinal data analysis
★ social return on investment
★ social value
★ social impact

論文目次

中文摘要 i
ABSTRACT ii
致謝 iii
目錄 iv
表目錄 vi
圖目錄 viii
第一章緒論 1
1.1 研究背景與動機 1
1.2 研究目的 3
第二章文獻探討 4
第三章研究方法 11
3.1 社會價值縱向分析 11
3.2 社會影響力縱向分析 13
3.2.1 單因子變異數分析 13
3.2.2 卡方檢定 15
3.3 影響力因子縱向分析 16
3.3.1 單因子變異數分析 17
3.4 人口統計變量分析 17
3.4.1 單因子變異數分析 17
3.4.2 獨立樣本t檢定 19
3.4.3 卡方檢定 20
第四章研究結果 22
4.1 社會價值縱向分析 23
4.1.1 利害關係人社會價值分布 23
4.1.2 利害關係人成果價值分布 25
4.2 社會影響力縱向分析 30
4.2.1 受益團體社會影響力分析 30
4.2.2 受益團體資淺職員社會影響力分析 35
4.2.3 受益團體資深職員社會影響力分析 40
4.3 影響力因子縱向分析 44
4.3.1 受益團體影響力因子分析 44
4.3.2 受益團體資淺職員影響力因子分析 48
4.3.3 受益團體資深職員影響力因子分析 52
4.4 人口統計變量分析 56
4.4.1 受益團體-全職員工人數變量 56
4.4.2 受益團體資淺職員-年齡變量 59
4.4.3 受益團體資深職員-年齡變量 63
第五章結論與建議 66
參考資料 68

參考文獻

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指導教授

沈建文

審核日期

2024-7-26

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