A Primary Study on the Applicability of Evaluation Indicators of Social Return on Investment (SROI) – A Case Study of Community-based Social Enterprises

• Main Authors: Jing-Wun Yang, 楊淨文
• Other Authors: Cheng-Hsun Hsieh
• Format: Others
• Language: zh-TW
• Published: 2017
• Online Access: http://ndltd.ncl.edu.tw/handle/zct3r8

碩士 === 國立中山大學 === 公共事務管理研究所 === 106 === In recent years, trying to bring positive influences on the society, more and more entrepreneurs have been choosing to establish social enterprises. However, without a well-established evaluation tool in Taiwan, it is difficult to know the efficiency and social impacts of the social enterprises. This study aims to investigate the Social Return on Investment (SROI) evaluation mode and to explore its application to community-based social enterprises. Focusing on the Multi-Employment Promotion Program (mainly social-economic types) promoted by Workforce Development Agency, Ministry of Labor, this study selected two cases as target subjects by purposive sampling. There are two stages in this study. Through in-depth interview and the Delphi method, this study identified the stakeholders and found out the indicators applicable to the financial proxies for the community-based social enterprises. And then, the performances of two community-based social enterprises in Kaohsiung were evaluated by applying SROI. Finally, this study would establish an evaluation tool which is handy for the government and community-based social enterprises to use. On one hand, it could help the community-based social enterprises review their social impacts; on the other hand, it could also give them some suggestions on sustainable operation.