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題名 企業專案之社會投資報酬效益分析－ 以大腹翁小腹婆第二期專案的減重競賽為例
Social Return of Investment for a Corporate Project – A Case of the 2019~2021 Weight Loss Contest作者 傅瀅芳
Fu, Ying-Fang貢獻者 別蓮蒂
Bei, Lien-Ti
傅瀅芳
Fu, Ying-Fang關鍵詞 企業社會責任
社會投資報酬率
企業永續
Corporate Social Responsibility
Social return on investment
Corporate sustainability日期 2022 上傳時間 1-Jul-2022 16:34:21 (UTC+8) 摘要 為了瞭解企業在執行與社會和環境公益相關的活動之後，可以如何妥善運用社會投資報酬率的評估方法，掌握投資效益，並作為調整活動內容的參考來源之一。本研究參考Nicholls et al. (2012) 所撰寫的社會投資報酬率指南的步驟，以國泰金控於第二期大腹翁小腹婆專案中，2019至2021年所舉辦的減重競賽作為個案探討。第二期大腹翁小腹婆專案的模式是由五個單位合作所組成，包含國泰金控、頂山樂活協會、天泰能源、後港國小以及瓦特先生。首先，由國泰金控舉辦的減重競賽以員工減重1公斤捐出100元的方式，提供頂山樂活協會資金。再來，由天泰能源向頂山樂活協會請款，用來向後港國小承租已廢校頂山國小的屋頂上建置太陽能板。之後，當頂山國小屋頂上的太陽能板運作並產生綠電時，由瓦特先生向頂山樂活協會購買此綠電。最後，再由國泰金控向瓦特先生購買綠電憑證。其中，減重競賽的參與者包括所有子公司之同仁、同仁的眷屬以及旗下保險子公司之保戶。為了瞭解其參與競賽後所獲得的成果，本研究針對同仁及眷屬以問卷調查的方式進行分析，最後共回收4284份同仁以及29份眷屬的結果，並於內文闡述詳細的計算過程及邏輯，計算出其社會投資報酬率為3.1元，代表企業在此競賽中每投入1元的成本，可為社會與環境面帶來3.1元的效益。最後，本研究提出改善活動的建議，像是企業可於活動中增強競賽參與者與社會環境公益的連結、賽後持續提供誘因讓參與者維持健康等等。接著，提出計算社會投資報酬率的建議，像是每個成果選項皆有相對應的財務代理變數，以供往後的研究者作為參考。另外，本研究也點出計算本專案社會投資報酬率時所碰到的問題與限制，並提出後續的改善建議與方向，以供未來的研究者能更妥善地計算社會投資報酬率。
To understand how enterprises can properly use the evaluation method of social return on investment (SROI) after carrying out activities related to social and environmental public welfare, this study refers to the steps of the SROI guide written by Nicholls et al. (2012) and uses the 2019~2021 weight loss contest organized by Cathay Pacific Group as a case study.The model of this whole project is composed of five aspects of cooperation, including Cathay Pacific Financial Holdings, Dingshan Lohas Association, Tiantai Energy, Hougang Elementary School and Mr. Watt. At the beginning, the 2019~2021 weight loss contest organized by Cathay Pacific Financial Holdings provided funds to the Dingshan Lohas Association by donating NTD$100 to lose 1 kilogram. Next, Tiantai Energy asks Dingshan Lohas Association for money to build the solar panels on the roof of the abandoned school, Dingshan Elementary School, which is leased from Hougang Elementary School. Later, when the solar panels on the roof of Dingshan Elementary School operate and generate green electricity, Mr. Watt purchases this green electricity from Dingshan Lohas Association. In the end, Cathay Pacific Financial Holdings purchases the green electricity certificate from Mr. Watt.In the 2019~2021 weight loss contest, participants include colleagues of all subsidiaries, family members of colleagues, and policyholders of its insurance subsidiaries. To understand the results and process they obtained after participating in the contest, this study conducted the questionnaire surveys on colleagues and family members. Finally, this study collected the results from 4,284 colleagues and 29 family members. The detailed calculation process and logic are explained in this study, and the result of SROI is calculated to be 3.1, which means that every $1 invested by the enterprise in this contest can bring benefits of $3.1 to society and the environment.Finally, this study provides some suggestions for improving the activities, such as enterprises can strengthen the connection between the participants and social as well as environmental good in the activities, continue to provide incentives for participants to maintain their health after the competition, etc. Furthermore, this study provides some suggestions for calculating the SROI. For example, each outcome option has a corresponding financial proxy variable. In addition, this study also points out the problems and limitations encountered in the calculation of SROI and proposes follow-up improvement suggestions and directions for future researchers to calculate SROI more preciously.參考文獻 一、中文部分丁裕家、陳勤忠、陳飛帆 (2021)，從企業成長觀點探討社會責任績效之價值創造，管理學報，第38卷第1期，頁97–98。行政院環境保護署 (2021)，永續發展，https://www.epa.gov.tw/Page/E4FFB59978ECA994，擷取日期：2021年7月3日。宮睿駿 (2022)，企業專案之社會投資報酬效益分析－以大腹翁小腹婆第一期專案的減重競賽為例，國立政治大學企業管理學系未出版碩士論文。財團法人台灣綠色生產力基金會 (2014)，企業社會責任與企業價值，綠色生產力通訊，第37期，頁1–31。國泰金控官方網站 (2021)，企業永續報告書下載，https://www.cathayholdings.com/holdings/csr/intro/csr-report，擷取日期：2021年8月16日。陳嬿竹 (2019)，社會報酬率 (SROI) 使用之原則與限制與我國企業導入現況，科技政策研究與資訊中心。黃娟娟、黃郁婷 (2019)，綠色價值鏈管理、碳排放與企業績效，商略學報，第11卷2期，頁81–102。鄭淙榮 (2019)，社會企業之社會投資報酬分析－以元沛農坊為例，國立清華大學經濟學系未出版碩士論文。二、英文部份Ashrafi, M., Adams, M., Walker, T. R., and Magnan, G. (2018). How corporate social responsibility can be integrated into corporate sustainability: A theoretical review of their relationships. 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Standard on Applying Principle 4: Only Include What Is MaterialStephan, U., Patterson, M., Kelly, C., and Mair, J. (2016). Organizations driving positive social change. Journal of Management. Vol. 42, No. 5, pp.1250–1281.Van, M. M. (2003). Concepts and definitions of CSR and corporate sustainability: between agency and communion. Journal of Business Ethics. Vol.44, No.2, pp.95–105.Wilson, E. (2017). What is social impact assessment? Norway: Árran Lule Sami Centre.World Commission on Environment and Development (1987). Our Common Future. Oxford: Oxford University Press. 描述 碩士
國立政治大學
企業管理研究所(MBA學位學程)
109363023資料來源 http://thesis.lib.nccu.edu.tw/record/#G0109363023 資料類型 thesis dc.contributor.advisor 別蓮蒂 zh_TW dc.contributor.advisor Bei, Lien-Ti en_US dc.contributor.author (Authors) 傅瀅芳 zh_TW dc.contributor.author (Authors) Fu, Ying-Fang en_US dc.creator (作者) 傅瀅芳 zh_TW dc.creator (作者) Fu, Ying-Fang en_US dc.date (日期) 2022 en_US dc.date.accessioned 1-Jul-2022 16:34:21 (UTC+8) - dc.date.available 1-Jul-2022 16:34:21 (UTC+8) - dc.date.issued (上傳時間) 1-Jul-2022 16:34:21 (UTC+8) - dc.identifier (Other Identifiers) G0109363023 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/140726 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 企業管理研究所(MBA學位學程) zh_TW dc.description (描述) 109363023 zh_TW dc.description.abstract (摘要) 為了瞭解企業在執行與社會和環境公益相關的活動之後，可以如何妥善運用社會投資報酬率的評估方法，掌握投資效益，並作為調整活動內容的參考來源之一。本研究參考Nicholls et al. (2012) 所撰寫的社會投資報酬率指南的步驟，以國泰金控於第二期大腹翁小腹婆專案中，2019至2021年所舉辦的減重競賽作為個案探討。第二期大腹翁小腹婆專案的模式是由五個單位合作所組成，包含國泰金控、頂山樂活協會、天泰能源、後港國小以及瓦特先生。首先，由國泰金控舉辦的減重競賽以員工減重1公斤捐出100元的方式，提供頂山樂活協會資金。再來，由天泰能源向頂山樂活協會請款，用來向後港國小承租已廢校頂山國小的屋頂上建置太陽能板。之後，當頂山國小屋頂上的太陽能板運作並產生綠電時，由瓦特先生向頂山樂活協會購買此綠電。最後，再由國泰金控向瓦特先生購買綠電憑證。其中，減重競賽的參與者包括所有子公司之同仁、同仁的眷屬以及旗下保險子公司之保戶。為了瞭解其參與競賽後所獲得的成果，本研究針對同仁及眷屬以問卷調查的方式進行分析，最後共回收4284份同仁以及29份眷屬的結果，並於內文闡述詳細的計算過程及邏輯，計算出其社會投資報酬率為3.1元，代表企業在此競賽中每投入1元的成本，可為社會與環境面帶來3.1元的效益。最後，本研究提出改善活動的建議，像是企業可於活動中增強競賽參與者與社會環境公益的連結、賽後持續提供誘因讓參與者維持健康等等。接著，提出計算社會投資報酬率的建議，像是每個成果選項皆有相對應的財務代理變數，以供往後的研究者作為參考。另外，本研究也點出計算本專案社會投資報酬率時所碰到的問題與限制，並提出後續的改善建議與方向，以供未來的研究者能更妥善地計算社會投資報酬率。 zh_TW dc.description.abstract (摘要) To understand how enterprises can properly use the evaluation method of social return on investment (SROI) after carrying out activities related to social and environmental public welfare, this study refers to the steps of the SROI guide written by Nicholls et al. (2012) and uses the 2019~2021 weight loss contest organized by Cathay Pacific Group as a case study.The model of this whole project is composed of five aspects of cooperation, including Cathay Pacific Financial Holdings, Dingshan Lohas Association, Tiantai Energy, Hougang Elementary School and Mr. Watt. At the beginning, the 2019~2021 weight loss contest organized by Cathay Pacific Financial Holdings provided funds to the Dingshan Lohas Association by donating NTD$100 to lose 1 kilogram. Next, Tiantai Energy asks Dingshan Lohas Association for money to build the solar panels on the roof of the abandoned school, Dingshan Elementary School, which is leased from Hougang Elementary School. Later, when the solar panels on the roof of Dingshan Elementary School operate and generate green electricity, Mr. Watt purchases this green electricity from Dingshan Lohas Association. In the end, Cathay Pacific Financial Holdings purchases the green electricity certificate from Mr. Watt.In the 2019~2021 weight loss contest, participants include colleagues of all subsidiaries, family members of colleagues, and policyholders of its insurance subsidiaries. To understand the results and process they obtained after participating in the contest, this study conducted the questionnaire surveys on colleagues and family members. Finally, this study collected the results from 4,284 colleagues and 29 family members. The detailed calculation process and logic are explained in this study, and the result of SROI is calculated to be 3.1, which means that every $1 invested by the enterprise in this contest can bring benefits of $3.1 to society and the environment.Finally, this study provides some suggestions for improving the activities, such as enterprises can strengthen the connection between the participants and social as well as environmental good in the activities, continue to provide incentives for participants to maintain their health after the competition, etc. Furthermore, this study provides some suggestions for calculating the SROI. For example, each outcome option has a corresponding financial proxy variable. In addition, this study also points out the problems and limitations encountered in the calculation of SROI and proposes follow-up improvement suggestions and directions for future researchers to calculate SROI more preciously. en_US dc.description.tableofcontents 致謝辭 2摘要 3ABSTARCT 4目錄 6表目錄 10圖目錄 11第一章、緒論 12第一節 、研究背景 12一、 國泰金控介紹 12二、 第一期大腹翁小腹婆專案介紹 (2016~2018年) 13三、 第二期大腹翁小腹婆專案介紹 (2019~2021年) 14第二節 、研究範疇 15第三節 、研究架構 15第二章 、文獻探討 17第一節 、企業永續經營 17一、 定義 17二、 公司策略與企業永續經營 19三、 企業永續經營策略案例 21四、 企業永續經營小結 23第二節 、企業社會責任 25一、 定義 25二、 發展 25三、 策略型企業社會責任 28四、 企業社會責任小結 30第三節 、社會影響力評估方法 32一、 定義 32二、 發展 33三、 社會投資報酬率 34四、 社會投資報酬率原則 35五、 社會投資報酬率計算步驟 38六、 社會投資報酬率限制 42七、 社會投資報酬率作用 43第三章 、研究方法 44第一節 、研究前背景訪談與定義利害關係人 44第二節 、研究前置作業 45一、 國泰同仁前測訪談執行流程與結果 45二、 2021年參與同仁前測問卷設計與結果 46第三節 、研究步驟 48一、 描繪成果並建立影響力地圖 (Mapping outcomes) 48二、 驗證成果並衡量其價值 (Evidencing and valuing outcomes) 48三、 確認影響力 (Establishing impact) 49四、 計算社會投資報酬率 (Calculating) 49第四章 、研究結果 51第一節 、描繪成果並建立影響力地圖 (Mapping outcomes) 51第二節 、驗證成果並衡量其價值 (Evidencing and valuing outcomes) 53一、 獲得飲食知識 53二、 改變飲食習慣 53三、 運動相關收穫 54四、 其他身心理相關收穫 55第三節 、確認影響力 (Establishing impact) 56一、 無謂因子 56二、 歸因因子 57第四節 、計算社會投資報酬率 (Calculating) 58一、 同仁 58二、 眷屬 58三、 保戶 59四、 國泰投入成本 59五、 總計 60第五章 、研究結論、建議與限制 62第一節 、對於國泰減重競賽活動的建議 62一、 企業可於活動當中增強競賽參與者與社會環境公益的連結 62二、 賽後持續提供誘因讓參賽者維持健康 62三、 鼓勵同仁不論健康狀況是否改善都要回報體重 63四、 追蹤未完賽族群的狀況 63五、 針對BMI一二級之參賽者改用體脂等其他指標作為成效評估 63六、 針對BMI三四級之參賽者新增獎金規則 64七、 鼓勵同仁組隊報名 64第二節 、研究結論與建議 64一、 調查問卷的每個成果選項皆有相對應的財務代理變數 65二、 統一財務代理變數的計算邏輯 65第三節 、研究限制與未來評估SROI建議 66一、 未能針對各年的活動參與者詢問成果價值 66二、 歷年舉辦之活動難以估計利害關係人的成果遞延效益 66參考文獻 68一、 中文部分 68二、 英文部份 68附錄一、國泰集團減重競賽背景訪談 73附錄二、參加過減重競賽同仁的一對一訪談大綱 74附錄三、國泰同仁前測訪談結果摘要 77附錄四、2021年同仁參加減重競賽前的調查問卷 79附錄五、2021年同仁參加減重競賽後的調查問卷 81附錄六、2021年眷屬參加減重競賽後的調查問卷 85附錄七、財務代理變數參考 92一、 飲食知識 92二、 運動知識與習慣 92附錄八、第一期減重競賽的社會投資報酬率、總參賽人數以及活動成本 93 zh_TW dc.format.extent 9103706 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0109363023 en_US dc.subject (關鍵詞) 企業社會責任 zh_TW dc.subject (關鍵詞) 社會投資報酬率 zh_TW dc.subject (關鍵詞) 企業永續 zh_TW dc.subject (關鍵詞) Corporate Social Responsibility en_US dc.subject (關鍵詞) Social return on investment en_US dc.subject (關鍵詞) Corporate sustainability en_US dc.title (題名) 企業專案之社會投資報酬效益分析－ 以大腹翁小腹婆第二期專案的減重競賽為例 zh_TW dc.title (題名) Social Return of Investment for a Corporate Project – A Case of the 2019~2021 Weight Loss Contest en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 一、中文部分丁裕家、陳勤忠、陳飛帆 (2021)，從企業成長觀點探討社會責任績效之價值創造，管理學報，第38卷第1期，頁97–98。行政院環境保護署 (2021)，永續發展，https://www.epa.gov.tw/Page/E4FFB59978ECA994，擷取日期：2021年7月3日。宮睿駿 (2022)，企業專案之社會投資報酬效益分析－以大腹翁小腹婆第一期專案的減重競賽為例，國立政治大學企業管理學系未出版碩士論文。財團法人台灣綠色生產力基金會 (2014)，企業社會責任與企業價值，綠色生產力通訊，第37期，頁1–31。國泰金控官方網站 (2021)，企業永續報告書下載，https://www.cathayholdings.com/holdings/csr/intro/csr-report，擷取日期：2021年8月16日。陳嬿竹 (2019)，社會報酬率 (SROI) 使用之原則與限制與我國企業導入現況，科技政策研究與資訊中心。黃娟娟、黃郁婷 (2019)，綠色價值鏈管理、碳排放與企業績效，商略學報，第11卷2期，頁81–102。鄭淙榮 (2019)，社會企業之社會投資報酬分析－以元沛農坊為例，國立清華大學經濟學系未出版碩士論文。二、英文部份Ashrafi, M., Adams, M., Walker, T. 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