台灣萊雅股份有限公司2020年企業社會責任活動之社會投資報酬

Abstract

企業社會責任 (Corporate Social Responsibility, 以下簡稱CSR) 為現今經營管理的顯學，企業日益重視其CSR投入對於社會所產生的影響力與價值。正因如此，產業界與學術界紛紛投入資源，發展評估社會影響力的社會投資報酬 (Social Return on Investment，以下簡稱SROI) ，希望透過有架構、邏輯的計算方式，合理推估企業社會責任活動所帶來的經濟效益，計算出企業每投入1元成本，透過活動的價值轉變可以產生多少社會影響力。\n\n本研究的研究標的為台灣萊雅股份有限公司2020年的兩項公益活動：萊雅抗疫支援活動與高中女校科學教育巡訪計畫。萊雅抗疫支援活動為提供清潔、洗護相關產品與萊雅員工的手寫卡片，向位於前線奮戰的防疫英雄們致謝與打氣。其SROI分為外部與內部兩種，外部SROI代表企業對外部社會所產生之社會影響力，研究對象包含醫院方與中研院校友會方；內部SROI則增加企業員工在此專案所產生的心情價值。萊雅抗疫支援活動讓受惠方感到暖心的、鼓舞士氣的，讓給予方感到感激的、感動的。外部SROI為3.15，但若廣義衡量，加上內部SROI的總SROI則為3.22。\n\n高中女校科學教育巡訪計畫的宗旨為透過資深女科學家的分享，推廣科學教育，促進女學生對科學的興趣。總計共有1,100位學生參加，成果為提升女學生的科學研究興趣，更清楚未來生涯規劃等等。經計算衡量後，SROI為4.46。\n\n上述成果顯示，台灣萊雅舉辦的這兩項活動皆對社會產生正面且有效的影響力。本研究同時也提供兩項專案計畫未來衡量SROI的建議方向，包含配合重要利害關係人調整研究時程以增加樣本代表性、針對受訪者的成果反覆調整計畫執行方向，以及可參考本研究之價值感受範圍與財務代理變數。

Companies are increasingly focusing on the impact and value of their corporate social responsibility (CSR) inputs on society. As a result, both industry and academia have invested in developing the methods of assessing social impact.\nOne of the most common social impact assessment methods is Social Return on Investment (SROI), which aims to reasonably estimate the economic benefits of CSR activities through a structured and logical calculation method. It can evaluate how much social impact is generated from the value change in activities for every dollar invested.\n\nThis study includes two social responsibility activities of L`Oréal Taiwan in 2020, namely the Taiwan Solidarity Program and the For Girls in Science Program. The Taiwan Solidarity Program involves L`Oréal Taiwan providing cleansing, skincare, and body care products with handwritten cards from employees to those fighting for Covid-19, such as doctors, nurses, and medical researchers. The purpose of these activities is to thank those hard-working heroes of epidemic prevention. The SROI for this project will divide into external SROI and internal SROI. The external SROI is the social impact generated from the outside of the company; it is studied based on the hospital side and the Academia Sinica Alumni side. The internal SROI includes the perceived value felt by employees. The Taiwan Solidarity Program makes the beneficiaries felt heartwarming, and boosts morale, and makes the donors feel appreciated and touched. The external SROI was 3.15, and when it combines with internal SROI, the total SROI has reached 3.22.\n\nThe mission of For Girls in Science is to promote science education and increase high school girls` interest in science through sharing seminars by outstanding female scientists. About 1,100 students participated in the seminar discussion, and the outcomes show that their interest in scientific research has increased, along with their physical and mental well-being, etc. The SROI is 4.46.\n\nThese results show that both programs have a positive and effective impact on society. The study also has provided recommendations for future SROI measurement for both programs, including adjusting the study timeline to increase sample representativeness with primary stakeholders, modifying the program implementation direction based on respondents` results, and referring to the range of value perceptions and financial proxy variables in this study.