導入SROI（Social Return on Investment，社會投資報酬）與企業品牌媒體效益之個案研究：以中國信託集團為例

Abstract

ESG(Environmental, Social, Governance)已是全球企業不可忽視的趨勢，但社會投入的部分，不像是環境面的減碳、水資源回收等有具體成效的數字，往往僅能呈現活動場次、規模、參與人數等少數量化數據，其餘多為質化指標，難與利害關係人溝通。SROI(Social Return on Investment)以貨幣化的社會價值報酬概念推出之後，國內外許多企業紛紛導入，除了透過標準化流程將社會影響力數據化，更藉此評估社會公益是否能成為企業品牌加分的利器。

擬以中國信託集團自2017年至2022年導入SROI制度的三項公益專案，作為研究案例，藉由這六年該集團SORI報告書於五家報紙媒體及其網站之相關報導曝光的廣告價值(Advertising Value; AD Value)及公關價值(Public Relations Value; PR Value)，採用文件分析法、內容分析法探討導入SROI對於企業推動ESG過程中的品牌價值與媒體效益之影響，期能提供未來國內企業及機構組織投入相關公益專案之參考方向。

根據本研究分析之結果發現，企業導入SROI及確信之後： 一、直接效益： （一）媒體曝光效益顯著提升，如「閱讀全壘打」專案曝光效益成長六倍。 （二）科學化計算公益專案的社會效益，新聞報導擺脫企業自說自話，提升企業投入公益的品牌效益。 （三） 第三方確信，媒體報導及肯定度大幅提升，增加企業社會投資的公信力。 二、延伸效益： （一）SROI評估提供清晰數據，增強企業參與公益的說服力和競爭力，亦提升獲獎可能性。 （二）由於專案亮點，推升企業獲獎的全面媒體效益，以及品牌的市場地位。 （三）SROI認證在國際平台揭露及確信，獲得專案評比中評審的認同，強化意見領袖對企業的好感度，並突破地域助益全球品牌形象。

ESG (Environmental, Social, Governance) has become an undeniable global trend for companies. However, the social aspect of involvement, unlike tangible results in environmental aspects like carbon reduction and water resource recycling, often presents only a few quantifiable data such as event frequency, scale, and participation numbers, with the rest being qualitative indicators, making it difficult to communicate with stakeholders. SROI (Social Return on Investment), introduced with the concept of monetizing social value returns, has been widely adopted by many domestic and international enterprises. Apart from standardizing processes to quantify social impact data, it evaluates whether social benefits can be a tool for enhancing corporate brand value. The study will utilize three philanthropic projects evaluated by CTBC Financial Holding from 2017 to 2022 using the SROI methodology as research cases. Through an analysis of the Advertising Value (AD Value) and Public Relations Value (PR Value) derived from the exposure of the group's SROI reports in five newspaper media outlets and their respective websites, it will explore the impact of implementing SROI on the brand value and media benefits in driving the ESG process. Based on our research analysis, we found that upon the implementation of SROI by businesses and their conviction in it, the following outcomes were observed: 1. Direct Benefits: a、 Significant enhancement in media exposure benefits, with a six-fold increase in exposure benefits for projects like "Home Run Readers". b、 Scientific calculation of the social benefits of philanthropic projects, breaking away from corporate self-promotion in news reports. c、 Third-party conviction leading to increased credibility. 2. Indirect Benefits: a、 SROI assessment provides clear data, enhancing the likelihood of receiving awards. b、 Media benefits from business awards elevate the brand's market position. c、 SROI certification, when disclosed and believed on an international platform, increases favorability among opinion leaders towards the business, breaking through regional boundaries and benefiting the global brand image.