社會影響力評估是這十年來較為火熱的議題，對於環境保護意識的提升、CSR的崛起、ESG概念的廣泛流傳，企業、社會企業及非營利組織紛紛投入社會活舞動，並在維持利益的狀況下同時兼顧回饋社會，希冀解決社會問題，在這樣的前提下，知道自身投入活動之價值和影響力愈發重要，而現今最為主流評估社會影響力方法即為社會投資報酬(Social Return on Investment)也就是俗稱的SROI。 本研究希望透過SROI之方法，以華語文親子藝術互動課程計畫的名義探討一堂藝文類語言課程之蘊含價值，也就是社會影響力。透過SROI之方法可以將所有利害關係人所產生的改變之價值都換算成貨幣價值。本研究所計算出最終的SROI值為3.19，意即在此場課程中每投入一塊，會有3.19塊的報酬，在進行敏感性分析後，SROI之範圍落在2.60-4.19區間。 本研究為少數研究課程所帶來之SROI之值，本課程之利害關係人亦為少數，因此樣本數即為母體數，針對每位利害關係人都能做深入訪談及問卷分析，每一位利害關係人之意見都可以清楚被知道，也可以清楚了解到每一位利害關係人之改變路徑及最終價值。 ;Social impact assessment has been a prominent topic over the past decade, driven by increased environmental awareness, the rise of CSR, and the widespread dissemination of ESG concepts. In this context, businesses, social enterprises, and non-profit organizations have been actively engaging in social initiatives, striving to balance profit with social contribution and address social issues. Understanding the value and impact of such activities has become increasingly important. The most mainstream method for evaluating social impact today is Social Return on Investment (SROI). This study aims to explore the inherent value of an arts-based language course for parent-child interaction through the SROI methodology, thereby assessing its social impact. The SROI method allows for the conversion of all changes experienced by stakeholders into monetary values. The final SROI value calculated for this course is 3.19, indicating that for every unit invested, there is a return of 3.19 units. Sensitivity analysis reveals that the SROI value falls within the range of 2.60 to 4.19. This research represents one of the few studies evaluating the SROI of a course, with the stakeholders being a limited and specific group. Consequently, the sample size corresponds to the population, allowing for in-depth interviews and survey analyses with each stakeholder. This enables a clear understanding of individual stakeholder opinions, their change pathways, and the ultimate value derived.
