社會影響力衡量方法與其商業模式之研究

Abstract

社會企業在營運擴展時，如同一般中小企業，資金的取得為其中一項難題。在歐洲與美國，影響力投資的概念已行之有年，其不同於一般的投資考量，在於除了檢視投資的財務報酬，更注重該投資標的對社會及環境的影響。因應影響力投資的興起，如何衡量社會影響力的方法，也逐漸變成受關注的議題。簡言之，社會影響力衡量方法有助於影響力投資者了解其放棄的財務績效能夠換來怎樣的正面效果；對社會企業而言，社會影響力衡量方法更是衡量經營績效的重要方法。 本研究透過對社會企業、影響力投資以及社會影響力衡量方法等三大主題的相關文獻進行深入的探討，認為社會影響力衡量方法的發展，對社會企業的生態體系將具有積極正面的作用，因此，據以提出適合於台灣發展的社會影響力衡量方法，以及針對其可行的商業模式提出設計建議。 除了文獻回顧外，本研究亦採取田野訪談方法，以協助建立對社會影響力的衡量方法建議。細部言之，本研究先探究歐美國家社會創業生態圈的發展狀況，以及現存之社會影響力衡量平台的運作模式；其次，透過訪談台灣實務工作者，了解業界對此概念的看法與建議；最後，延續國外推廣經驗，結合台灣社會創業生態系，針對建立社會影響力指標，提出有效的商業運營模式。 本研究建議社會影響力衡量平台應該採取以下的商業模式元素：建立價值主張於「提供呈現社會價值的方法」與「做為媒合不同組織的橋樑」，並取得國外社會影響力衡量方法的經營組織，如B-Lab及The SROI Network的授權與經驗移轉；確立此一平台的三個關鍵客群：社會企業、影響力投資者及企業CSR單位，將社會企業定義為被補貼方，投資者與企業CSR則為付費方，驅動兩方產生正向的網絡效應，期能建立社會影響力衡量服務平台。

The concept and development of impact investment has been quite popular in Europe and America, which refers to the type of investors who only consider the return on their investment but also care about the extent of social and environmental impact that the investee enterprises could generate. Due to the importance of impact investment, how to adequately measure the extent of social impact become a critical issue to the development of social enterprises and even the whole ecosystem. However, previous literature pays little attention to the methodology and diffusion of social impact measurement, especially in Taiwan, a gap that motivates the present research. Based on a thorough literature review on social enterprise, social impact measurement methodology and business model, we first confirm that an introduction of social impact measurement would exert positive influence on the eco-system of social entrepreneurship. We then conduct several field interviews with social entrepreneurs and impact investors on the development and diffusion of social impact measures in Taiwan. By integrating the development experience in the Western world and insights from local entrepreneurs and investors, we are able to propose a feasible model of diffusion in the local context. Below are our suggestions in terms of business model design for social impact measurements. We suggest “providing the method which could convey the social utility of an organization” and “a bridge to connect organizations that have same social purpose” be the value propositions for the platform of social impact measurement. The new platform has to be closely linked with and sourcing experiences from the existing organizations such as B Lab and The SROI Network. The target audience of the platform includes social enterprises, impact investors and companies involved in corporate social responsibility activities. Social enterprises can be treated as the subsidy side, while impact investors and companies with corporate social responsibility are considered to be the money side. With the expectation of increasing positive network effect between both sides, the extent of diffusion of social impact measurements would be enhanced. Implications of our research findings are also discussed.