臺灣博碩士論文加值系統

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.

摘要 i
Abstract ii
目錄 iii
表目錄 vi
圖目錄 vii
一、 緒論 1
1-1 研究背景與動機 1
1-2 研究目的 2
1-3 研究預期貢獻 3
1-4 研究流程 3
二、文獻回顧 4
2-1 社會價值與社會影響力 4
2-2 過去評估社會影響力之方法 5
2-3 現今評估社會影響力之方法 6
2-3-1 社會投資報酬簡介 7
2-3-2社會投資報酬六大步驟 8
2-4 使用社會投資報酬方法之現況 12
2-5學齡前兒童教育 13
2-5-1學齡前教育 13
2-5-2融入音樂之學齡前教育評估 15
三、研究方法 18
3-1 研究個案描述，研究對象及研究進行方式 18
3-1-1研究個案描述 18
3-1-2研究對象 19
3-1-3研究進行方式 20
3-2 社會投資報酬(SROI)步驟 21
3-2-1定義範圍與利害關係人 22
3-2-2描繪成果 23
3-2-3證明成果並給予價值 23
3-2-4建立影響力 27
3-2-5計算SROI 28
3-3資料蒐集及處理 29
3-3-1 第一次訪談 29
3-3-2 第二次訪談 30
3-3-3 事後問卷 30
四、研究結果 32
4-1 定義範圍與利害關係人 32
4-1-1定義範圍 32
4-1-2辨識利害關係人 33
4-2描繪成果 35
4-2-1 識別投入與將投入進行定價 36
4-2-2 辨識產出 38
4-2-3 描述成果 39
4-3證明成果並給予價值 40
4-3-1 成果事件鏈(Chains of Events) 40
4-3-2 成果重大性(Materiality) 43
4-3-3 成果指標(Indicators) 47
4-3-4 成果持續時間(Duration) 55
4-3-5 財務代理變數(Financial Proxies) 56
4-3-6 相對重要性(Relative Importance) 59
4-4 建立影響力 61
4-4-1 無謂因子 61
4-4-2 移轉因子 61
4-4-3 歸因因子 61
4-4-4 衰退因子 62
4-5計算SROI 63
4-5-1 計算成果價值 64
4-5-2 敏感性分析 65
五. 結論與建議 68
5-1 研究發現及貢獻 68
5-2 研究意涵 72
5-3 實務意涵 73
5-4 研究限制 75
5-5 研究建議 75
參考文獻 77
英文參考文獻 77
中文參考文獻 83
附錄一 講師問卷 85
附錄二 助教問卷 105
附錄三 家長問卷 126
附錄四 孩童問卷 139

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