A Comparative SROI Analysis of Financial Inclusion Practices

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題名:	A Comparative SROI Analysis of Financial Inclusion Practices
作者:	王媺涵;Wang, Mei-Han
貢獻者:	企業管理學系
關鍵詞:	金融包容性服務;社會投資報酬率方法;社會影響力評估;Financial Inclusive Services;SROI;Social Impact Evaluation
日期:	2026-01-27
上傳時間:	2026-03-06 18:26:20 (UTC+8)
出版者:	國立中央大學
摘要:	本研究探討社會投資報酬率（Social Return on Investment, SROI）方法如何應用在金融包容性服務（Financial Inclusive Service）。金融包容性服務指提供弱勢團體小額貸款、儲蓄、保險與數位工具等可取得且可負擔之金融產品或服務，以促進包容性經濟發展。SROI作為評估社會影響力的主要方法之一，已被多個領域廣泛採用；然而對於金融包容性服務的應用，仍缺乏系統化的比較與分析框架。本研究希望彌補此研究缺口，針對通過認證之SROI報告進行進行五個層面的分析：範疇、利害關係人、成果、影響力與影響力因子分析。本研究目的為以下五點：(1) 蒐集通過SROI認證之金融包容性服務報告，擷取其社會影響力資料；(2) 歸納並分類金融包容性服務中的利害關係人，了解該服務最常見之受益人類型；(3) 根據五大類別歸納金融包容性服務的成果，分析其成果指標；(4) 分析各個成果之影響力，包含規模、深度與財務代理指數；(5) 歸納成果的影響力因子。研究結果發現，金融包容性服務中所涉及的利害關係人類型具明顯差異，其中借款人為最常見的群體；常見的成果類型為情境與感受，而成果衡量多以質性方法或組織自行設計的單一題目進行調查。在影響力分析中，發現有些組織報告並未充分揭露資訊，包括利害關係人的規模、對深度的定義與財務代理指標的選擇。此外，影響力因子應用與計算的不一致性使得不同個案間的比較變得困難。這些結果顯示，金融包容性服務在SROI的應用有必要建立一套標準化且透明的評估方法。;This study examines the application of the Social Return on Investment analysis in the context of financial inclusive services. Financial inclusive services refer to accessible and affordable financial products or services, such as microloans, savings, insurance, and digital tools, focusing on disadvantaged groups to promote inclusive economic development. While SROI has been widely adopted as one of the primary methods for evaluating social impact across various fields, there is still a lack of a systematic framework for comparing and analyzing its application in financial inclusive services. This study aims to fill this research gap by conducting a five-stage analysis of assured SROI reports: scope, stakeholder, outcome, impact and impact factor analysis. The research objectives are as follows: (1) to collect assured SROI reports related to financial inclusive services in order to extract reported social impact data; (2) to group stakeholders across different organizations and identify the most commonly targeted beneficiary groups; (3) to group the reported outcomes into five major categories and analyze the types of indicators used to measure these outcomes; (4) to analyze the impact of each outcome, including the scale, the depth and the financial proxies applied; (5) to organize how impact factors are evaluated and how they influence the estimation of net social impact. The findings revealed significant variation in stakeholder groups involved in financial inclusive services, with borrowers being the most commonly identified group. The most common outcomes were related to circumstance and feelings. Outcome measurements mostly relied on qualitative approaches or self-designed single-questions. Impact analysis highlighted gaps in transparency, including the scale of stakeholders, the definition of depth and the selection of financial proxies. In addition, inconsistencies in the application and calculation of impact factors make comparisons difficult. These findings highlight the need for standardize and transparent evaluation methods in financial inclusive services.
顯示於類別:	[企業管理研究所] 博碩士論文

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