天使心家族社福基金會之社會影響力分析

Abstract

自1999年聯合國秘書長科菲．安南(Kofi Annan)在達沃斯世界經濟論壇(Davos World Economic Forum)年會上，提出「全球盟約」計畫後，企業社會責任(Corporate Social Responsibility; CSR)愈發受到重視，其所倡議的就是一間企業貢獻經濟發展的同時，也應對社會、環境帶來正面的影響。 天使心家族社會福利基金會（以下簡稱「天使心基金會」），陪伴許多需要被幫助的身心障礙兒家庭走出失落陰霾，在許多的服務工作及人力需求下，極其需要社會大眾及企業的捐款支持，以達成天使心基金會的使命「帶領愛奇兒家庭活出喜樂與盼望，帶動社會大眾創造友好氛圍」。所謂巧婦難為無米之炊，募款常常是天使心基金會所面臨的一大難處，而從企業的角度來看，CSR的其中一個面向正是慈善責任(Philanthropic Responsibility)，又稱公益責任，因此天使心基金會如能透過其產生之社會價值與社會影響力的衡量與對外溝通，在CSR浪潮下將吸引更多企業的注意與信任，並使得捐款這件事成為施與受具有雙贏及加乘的結果。 本研究以社會投資報酬率(Social Return on Investment; SROI)法論為架構，運用其六大步驟：確認分析範圍與利害關係人、描繪成果、證明成果以及給予其價值、建立影響力、計算社會投資報酬率及報告與應用，透過問卷調查與深度訪談等方法，蒐集與分析天使心基金會對利害關係人各自產生的社會價值，除以投入成本以計算出社會投資報酬率為每投入一元將可為社會創造2.63倍之價值乘數，並據此影響力評估結果，在「內部改善」和「外部證明」兩方面提供給天使心基金會參考，可用以優化內部資源配置和調整策略，以實現其理念與使命。

Since 1999, when former United Nations Secretary-General Kofi Annan introduced the“Global Compact” initiative at the Davos World Economic Forum, Corporate Social Responsibility (CSR) has garnered increasing attention. The essence of this initiative is that while businesses contribute to economic development, they should also have a positive impact on society and the environment. The Angel Hearts Family Social Welfare Foundation (hereafter referred to as“Angel Hearts Foundation”) accompanies many families with children with disabilities, helping them emerge from despair. Given the extensive services and manpower required, the foundation heavily relies on donations from the public and corporations to fulfill its mission of “guiding families with disabled children to live joyfully and hopefully, fostering a friendly atmosphere within society”. Fundraising often poses a significant challenge for the Angel Hearts Foundation. From the perspective of corporations, one aspect of CSR is Philanthropic Responsibility, which involves charitable contributions. Therefore, if the Angel Hearts Foundation can measure its generated social value and impact, communicate this effectively, it will attract more attention and trust from corporations in the CSR wave, making donations a mutually beneficial and synergistic result for both donors and recipients. This study adopts the Social Return on Investment (SROI) methodology as its framework, utilizing its six steps: Establishing scope and identifying key stakeholders Mapping outcomes, Evidencing outcomes and giving them a value, Establishing impact, Calculating the SROI, Reporting, using and embedding. Through methods such as questionnaire surveys and in-depth interviews, the study collects and analyzes the social value generated by the Angel Hearts Foundation for each stakeholder. By dividing the outcomes by the input costs, the social return on investment is calculated to be 2.63, indicating that for every unit invested, a value equivalent to 2.63 times the investment is created for society. Based on these impact assessment results, the study provides reference for the Angel Hearts Foundation in both “internal improvement” and “external validation”, enabling it to optimize internal resource allocation and adjust strategies to achieve its vision and mission.