「預見新力－新二代多元培力」課程之社會投資報酬

Abstract

社會投資報酬率（Social Return on Investment, SROI）為目前評估社會影響力最主流的方法，根據SROI指南，計算SROI共有六大步驟，首先透過定義利害關係人，並決定接觸利害關係人的方式，在接觸利害關係人後建立衡量項目，接著賦予財務衡量項目財務價值，並經過調整因子分析後得出社會影響力價值，進而得出SROI最終結果，並將SROI計算結果運用於提升組織內部效率或外部證明。因為社會投資報酬率的優點在於研究過程中透過與利害關係人的接觸，可以清楚掌握活動或事件對於利害關係人產生影響的路徑，進而達到「增進改善問題效率」與「促進與利害關係人溝通」的目標，而持續追蹤、衡量影響力能協助組織持續改善內部方針，以及讓組織的行動和表現被外界檢視。\n本研究涵蓋C公司「預見新力－新二代多元培力」計畫中戲劇班課程、培力課程及親子金融理財課程，其分別的SROI為2.26元、1.98元及4.88元，代表本次戲劇班課程、培力課程及親子金融理財課程分別投入1元成本，可分別大約獲得2.26元、1.98元及4.88元的社會效益。透過本研究透過描繪利害關係人的影響路徑掌握影響各式課程社會影響力價值的關鍵處，也發現培養學員的重要性在於長期培養，效果非立竿見影。\n本研究調查了256位利害關係人，利害關係人年齡層涵蓋學齡前學童至青壯年，是SROI計算中少數規模較大且涵蓋範圍較廣的研究，本研究藉由訪談與問卷對利害關係人進行了詳細的分析，深入地了解課程類活動從規劃、執行及成果展現的階段對不同利害關係人產生之社會影響。

Social return on investment (SROI) is the most popular method to assess social impact. According to the SROI guide, there are six steps for calculating SROI. Firstly, by defining stakeholders and determining the way to contact stakeholders, measurement items are established after contacting stakeholders. Then assign measurement items financial value. After conducting adjusting factor analysis, obtain the social impact value, and then obtain SROI. Finally, apply SROI calculation results to improve the internal efficiency of the organization or external proof. Because the advantage of SROI is that through contact with stakeholders in the research process, one can clearly grasp the impact path of activities or events on stakeholders, and then achieve the goals of "improving efficiency" and "promoting communication with stakeholders". Continuous tracking and measuring of influence can help the organization to continuously improve its internal policies, and allow the organization`s actions and performance to be viewed in public.\nThis study covered three courses in "Dedicated Empowerment Program for 2nd Generation Immigrants" of Company C, with SROI of NTD. 2.26, NTD.1.98, and NTD. 4.88 respectively. This represented the cost of each course invested in NTD.1 respectively, which brought about social benefits of approximately NTD.2.26, NTD.1.98, and NTD.4.88 respectively. Through this study, the key points were the path of impact. It was also found that the importance of training students lies in long-term training, and the effect is not immediate.\nThrough interviews and questionnaires, this study conducted a detailed analysis of stakeholders from pre-school to midlife and an in-depth understanding of the social impact of curriculum activities on different stakeholders from the stages of planning, implementation, and result presentation.