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博碩士論文 etd-0022114-054254 詳細資訊
Title page for etd-0022114-054254
論文名稱
Title
以投資人觀點建構社會企業發展多元指標
Constructing Evaluation Indicators for Social Enterprise: From the Perspectives of Investors
系所名稱
Department
畢業學年期
Year, semester
語文別
Language
學位類別
Degree
頁數
Number of pages
89
研究生
Author
指導教授
Advisor
召集委員
Convenor
口試委員
Advisory Committee
口試日期
Date of Exam
2013-06-26
繳交日期
Date of Submission
2014-01-22
關鍵字
Keywords
投資人、層級分析法、評鑑因子、社會企業
Evaluation Indicator, Investor, AHP, Social Enterprise
統計
Statistics
本論文已被瀏覽 5886 次,被下載 705
The thesis/dissertation has been browsed 5886 times, has been downloaded 705 times.
中文摘要
社會企業即是採取商業經營行為來支持利益社會環境活動的模式,為傳統非營利組織提供解決不穩定收入問題的解套方法。本研究主要目的為建構社會企業發展多元指標,由慈善投資者與企業CSR的角度,將過去對於非營利組織或社會企業多為質化的陳述轉化為量化的指標,並發展投資者所期望社會企業滿足的各項因子,促成同時滿足出資者期待與社會企業發展的目標。本研究根據過去文獻及參考GIIRS與Demonstrating Value的社會投資評價架構,提出「社會影響力」、「環境保護」、「永續及獲利性」、「公司治理」、「員工薪酬福利」等五大構面並列出30項衡量因子。透過大企業之高階經理人做為研究對象,篩選出攸關之衡量因子,並應用層級分析法(AHP)計算出各項因子的權重,更深入分析因子間的相對重要性,研究發現社會企業的永續性是投資者所看重的關鍵。最後根據本研究結果,比較22家台灣非營利組織目前實際發展狀況,對於剛起步之社會企業或欲轉型之非營利組織提出發展方向的建議。
Abstract
Social enterprises apply commercial approaches to support their social or environmental missions. Comparatively, traditional nonprofit organizations (NPO), which usually depend on unstable donations or subsidies, struggle in the competitive society. In order to solve their financial difficulty, and for sustainable survival reasons, some nonprofit organizations have begun to gradually transform into social enterprises. The objective of this study is to construct a set of quantitative evaluation indicators for social enterprises to identify the characteristics and development of each social enterprise. From the perspective of philanthropic investors and corporate social responsibility, we suggest 30 relevant assessment factors which not only provide suggestions for social enterprises, but also cater to investors' expectations.

Based on prior studies, the Global Impact Investing Rating System (GIIRS), and Demonstrating Value (DV), this study develops performance indicators in five broad aspects: community, environment, sustainability & profitability, governance, and workers. Taking senior managers as the respondents, we screen for relevant factors and then apply the Analytic Hierarchy Process (AHP) to the compute the weight of each factor for analyzing its relative importance. This most important finding is that investors put much emphasis on the sustainability of social enterprises. Finally, we compare the priorities in our result with empirical data from 22 NPO cases in Taiwan, and provide constructive suggestions for social enterprises and NPOs.
目次 Table of Contents
Contents
論文審定書 i
誌謝 ii
中文摘要 iii
ABSTRACT iv
List of Tables vii
List of Figures viii
I. INTRODUCTION 1
1.1. Emergence of Social Enterprises 1
1.2. Purpose and Motivation of Research 4
1.3. Importance of the Research 5
1.4. Overview 5
II. LITERATURE REVIEW 6
2.1. Nonprofit Organizations 6
2.1.1. Definition of Nonprofit Organizations 6
2.1.2. Background of Nonprofits' Emergence 7
2.1.3. Nonprofits' Financial Difficulty 8
2.2. Social Enterprise 10
2.2.1. Definition of Social Enterprise 10
2.2.2. The Development of Social Enterprises in Asia 12
2.2.3. Social Enterprises in Taiwan 14
2.3. Venture Philanthropy and Corporate Social Responsibility 16
2.4. GIIRS & Demonstrating Value 17
III. METHODOLOGY 18
3.1. Establishing Hierarchy Structure 18
3.1.1. Searching and Defining the Evaluation Factors 18
3.1.2. Pretesting the Relevance of Each Factor 19
3.1.3. Hierarchy Structure of Evaluation Factors 19
3.2. Analytic Hierarchy Process 24
3.2.1. Introduction of Analytic Hierarchy Process 24
3.2.2. Six Steps of Analytic Hierarchy Process 25
3.3. Design of Questionnaire 30
3.3.1. Participant Selection 30
3.3.2. Design of Questionnaire 30

IV. RESULTS AND DISCUSSIONS 31
4.1. Screening 31
4.2. Analysis of the Priority of Factors 34
4.2.1. Community Aspect 35
4.2.2. Environment Aspect 40
4.2.3. Sustainability & Profitability Aspect 42
4.2.4. Governance Aspect 45
4.2.5. Workers Aspect 48
4.3. General Weights of Each Factor and Discussion 50
4.4. Empirical Cases 53
4.4.1. Procedures and Limitations 53
4.4.2. Empirical Results and Discussions 54
4.5. Recommended Evaluation Structure for Social Enterprises 57
V. CONCLUSION 58
5.1. Conclusions of This Study 58
5.2. Suggestions for Future Research 60
REFERENCES 61
APPENDIX 65
參考文獻 References
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