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題名 利害關係人鑑別對公益投資社會報酬率分析（SROI）之效應研究
Study on the Effect of Stakeholders Identification on SROI作者 吳采宸
WU, TSAI-CHEN貢獻者 黃正忠<br>黃秉德
Huang, Cheng-Chung<br>Huang, Ping Der
吳采宸
WU, TSAI-CHEN關鍵詞 SROI
公益投資社會報酬率
利害關係人日期 2022 上傳時間 1-Aug-2022 18:56:41 (UTC+8) 摘要 本研究針對公益活動之效益評估工具公益投資社會報酬率（簡稱SROI，Social Return on Investment）評估七步驟中的第一步驟「利害關係人鑑別」進行效應研究。利用個案研究法，透過5個議題共15個個案進行利害關係人解構，解構過程將每個公益專案的利害關係人分為四個角色，分別是直接受益者、直接參與者、間接受益者、間接參與者，透過解構專案中的角色連結到財務結果，了解利害關係人鑑別對於SROI計算結果的影響。研究結果如下:一、相同議題的專案不一定會鑑別出相同的利害關係人二、SROI的影響佔比不見得是直接受益的人佔最多的份量三、間接利害關係人有可能在專案中產生最大影響價值四、直接受益/受助者仍有可能會因為專案特性而未被納入計算五、直接執行/參與者納入比例高，影響價值卻偏低六、只有少部分的專案會將四類利害關係人納入計算
This research studies the effect of the first step "identification of stakeholders" in the seven steps of evaluation of social return on investment, a benefit evaluation tool for public welfare projects.This research uses the case study method to deconstruct stakeholders through a total of 15 cases in 5 issues. The deconstruction process divides the stakeholders of each public welfare project into four types, namely direct beneficiaries, direct participants, indirect participants and indirect beneficiaries. By deconstructing the roles in the project and linking to financial results, understand the impact of stakeholder identification on SROI calculation results. The results of the research are as follows:1. Projects on the same issue may not necessarily identify the same stakeholders.2. The impact of SROI is not necessarily the largest of direct beneficiaries.3. Indirect stakeholders are likely to have the largest impact on the project.4. Direct beneficiaries may not be included in the SROI calculation due to project characteristics.5. The proportion of direct participants in the calculation is high, but the proportion of value is low.6. Only a small number of projects will include the four types of stakeholders in the calculation.參考文獻 一、中文1. 張抒凡（2013）。如何評估社會企業的績效？社會創新方案的SROI評估。輔仁大學社會學系研究所碩士論文，新北市。2. 吳宗昇、周宗穎、張抒凡 (2013)，〈公益創投的嘗試與探索：公益2.0案例的SROI成效評估〉，《社區發展季刊》。3. 鄭勝分（2007），〈社會企業的概念分析〉，《政策研究學報》，第7期，65-108頁。4. 董欣妮（2016），弱勢青年就業之社會效益債券機制設計及SROI分析。5. 黃春長、高明瑞 (2016) ，《社會企業評估指標之研究》，勞動部勞動與職業安全衛生研究所研究報告。6. 黃春長、高明瑞 (2016) ，《社會企業特性分析研究》，勞動部勞動與職業安全衛生研究所研究報告。7. 張玲、鍾佼玲（2005），公司特有非財務績效指標的建立，商場現代化，232-232。8. 李宜樺、吳佳餘、朱恩言，公共服務影響評估工具－「社會投資報酬率（SROI）」介紹，國土及公共治理季刊。9. 李宜樺、吳佳餘、杜育任（2016）。用社會投資報酬發現（SROI）發現改變世界的力量，證券服務，653期。10. 黃正忠（2015），公司非財務績效之價值與揭露，內部稽核，88期，40-45。11. 黃政仁、張瑋庭、周齊武（2013）。探索非財務績效指標對台灣企業績效之影響及其渠道，當代會計，14(2)，113-145。12. 黃德舜、謝昺村、陳惠娜（2008），價值基礎管理模式應用於醫院管理之初探－以財團法人A醫院爲例，醫務管理期刊， 9(1), 2008，21-35。13. 黃正忠（2016），環境會計中的效益分析，會計研究月刊，362期，112-122。14. 謝惠嬪 (2008)，中華電信企業公益行為之研究，世新大學公共關係暨廣告學研究所碩士論文。15. 李宜樺,吳佳餘,朱恩言 (2017), 國土及公共治理季刊, 第五卷, 第一期, 公共服務影響評估工具－「社會投 資報酬率（SROI）」介紹16. 104資訊科技 (2020)，104履歷診療室，SROI報告17. 江宥寬 (2016)，導入社會投資報酬率評估社會住宅效益之個案初步研究18. 國泰人壽(2020)，Cathay Walker 健康獎勵計畫19. 吳政穎(2021)，大學院校USR深根服務團隊社會效益: 社會投資報酬率(SROI)觀點20. 何語萱(2021)，甘願計畫SROI報告書二、英文1. Rotheroe, N. & Richards, A. ,2007, ”Social Return on Investment and Social Enterprise: Transparent Accountability for Sustainable Development”, Social Enterprise Journal, Vol. 3(1), 31-48.2. John Gargani, 2017, The leap from ROI to SROI: Farther than expected?3. Evaluation and Program Planning, Volume 64 ,2017, pp. 116-126.4. Brian T. Yates, Mita Marra, Introduction: Social Return On Investment (SROI), Evaluation and Program Planning, Volume 64, 2017, pp. 95-97.5. Joseph J. Cordes, 2017, Using cost-benefit analysis and social return on investment to evaluate the impact of social enterprise: Promises, implementation, and limitations, Evaluation and Program Planning, Volume 64, pp. 98-1046. Kate Cooney, 2016, Legitimation dynamics: How SROI could mobilize resources for new constituencies, Evaluation and Program Planning, Vol.64, pp.110-1157. Robert L. Fischer, Francisca García-Cobián Richter, 2017, SROI in the pay for success context: Are they at odds?, Evaluation and Program Planning, Volume 64, pp. 105-1098. Maier, Florentine ; Schober, Christian ; Simsa, Ruth ; Millner, Reinhard, 2015, SROI as a Method for Evaluation Research: Understanding Merits and Limitations Voluntas, VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations, 2015, Vol.26(5), pp.1805-18309. Nicholls, Jeremy, 2017, Social return on investment—Development and convergence, Evaluation and Program Planning Volume 64, October 2017, Pages 127-13510. Mcwilliams, Abagail, 2012, Shrader, Rodney C.Entrepreneurial-Social-Performance-Toward-Measuring-the-Social-Impact-of-Entrepreneurial-Firms., ournal of Ethics & Entrepreneurship, Spring, 2012, Vol.2(1), p.9(12)11. Cornelius, Nelarine ,Todres, Mathew, Janjuha-Jivraj, Shaheena ; Woods, Adrian ; Wallace, James ,Corporate Social Responsibility and the Social Enterprise, Journal of Business Ethics, 2008, Vol.81(2), pp.355-37012. Keating, Elizabeth, 2004, What counts: Social accounting for nonprofits and cooperatives, Nonprofit and Voluntary Sector Quarterly, Mar 2004, Vol.33(1), pp.177-18013. Sara Olsen and Alison Ling, 2003, Social Return on Investment: Standard Guidelines.14. Viviani, Jean-Laurent ; Maurel, Carole, Performance of impact investing: A value creation approach, Research in International Business and Finance15. Yates, Brian T. & Marra, Mita, 2017, Social Return On Investment (SROI): Problems, solutions … and is SROI a good investment?, Evaluation and Program Planning, October 2017, Vol.64, pp.136-14416. Useem, M., 1988, Market and institutional factors in corporate contributions, California Management Review, 30(2), pp.77-88.17. Brian T. Yatesa, Mita Marrab, 2016, Social Return On Investment (SROI): Problems, solutions . . . and is SROI a good investment？，P.136-13718. We use this term generally, and not specifically to refer to the SROI analyses developed by the Roberts Enterprise Development Fund (www.redf.org) unless otherwise noted.19. Neil Rotheroe, Adam Richards, 2007, "Social return on investment and social enterprise: transparent accountability for sustainable development", Social Enterprise Journal, Vol. 3 Issue: 1, pp.31-48,20. Social Return on Investment Position Paper, 2010, New Philanthropy Capital, p. 621. Arvidson et al, 2010, The Ambitions and Challenges of SROI. TSRC Working Paper 49, pp.9-1022. Gair, C, 2009, SROI Act II: A Call to Action for Next Generation SROI. REDF pp. 6-7.23. Millar & Hall, 2012, Social Return on Investment (SROI) and Performance24. Measurement , 2012, In Public Management Review, DOI:10.1080/14719037, p.1225. Arvidson et al, 2010, The Ambitions and Challenges of SROI. TSRC Working Paper 49, p. 326. Robert L. Fischer, Francisca García-Cobián Richter, 2016, SROI in the pay for success context: Are they at odds?27. John Gargani, 2017, The leap from ROI to SROI: Farther than expected?p.116-12628. Jerry D. Marx ,1999, Corporate Philanthropy: What Is the Strategy?29. Brian T. Yatesa, Mita Marrab, 2016, Introduction: Social Return On Investment (SROI)30. The Value of Shoreditch Trust’s Blue Marble Training, 201131. Social Return on Investment of Shae Thot’s Livelihoods Work, 201732. An evaluation of social added value for Horizon Care and Repair West Lothian, 201333. Gentoo Living Young Persons Supported Housing Service – STEPS, 201434. Healthy Living Wessex SROI Report, 201235. Gardening in Mind Social Return on Investment Report, 201336. Forecast SROI Report of Excited-ed CIC Activities, 201337. Evaluating the impact of the “Status: Online” programme in Russia, 201638. Dumbreck Marsh Local Nature Reserve, 201139. Restore the Earth Foundation Cypress Reforestation Social Return on Investment Report, 201740. Social Value International, 2019, Standard on applyimg Principle 1: Involve Stakeholders三、網路資料1. Gair, C., 2002, “A Report From the Good Ship SROI”。資料來源：http://www.socialreturns.org/docs/good_ship_sroi_gair.pdf ，檢索日期：2013/4/23。2. Nicholls, J., Neitzert, E., Lawlor, E. & Goodspeed, T., 2009, A Guide of Social Return on Investment, United Kingdom: Society Media. 資料來源: http://dnwssx4l7gl7s.cloudfront.net/nefoundation/default/page/-/files/A_guide_to_Social_Return_on_Investment.pdf ，檢索日期：2018/3/1。3. Tuan, M. T., 2008, “Measuring and/ or Estimating Social Value Creation: Insights into Eight Integrated Cost Approaches.” 資料來源： http://docs.gatesfoundation.org/ ，檢索日期：2018/3/1。4. GVE 2.0, http://www.globalvaluexchange.org/，檢索日期：2018/3/1。5. Social Value International, The Seven Principle of Social Value, 資料來源： http://www.socialvalueuk.org/what-is-social-value/the-principles-of-social-value/, 檢索日期：2018/3/16. NEF Consulting, 資料來源： https://www.nefconsulting.com/, 檢索日期：2018/3/17. Social return on investment and social enterprise: transparent accountability for sustainable development，資料來源：https://doi.org/10.1108/17508610780000720, 檢索日期：2022/3/18. AccountAbility’s AA1000 Series of Standards，資料來源： https://www.accountability.org/standards/ , 檢索日期：2022/5/19. GRI Universal Standards，資料來源：https://www.globalreporting.org/standards/ , 檢索日期：2022/6/4 描述 碩士
國立政治大學
企業管理研究所(MBA學位學程)
105363073資料來源 http://thesis.lib.nccu.edu.tw/record/#G0105363073 資料類型 thesis dc.contributor.advisor 黃正忠<br>黃秉德 zh_TW dc.contributor.advisor Huang, Cheng-Chung<br>Huang, Ping Der en_US dc.contributor.author (Authors) 吳采宸 zh_TW dc.contributor.author (Authors) WU, TSAI-CHEN en_US dc.creator (作者) 吳采宸 zh_TW dc.creator (作者) WU, TSAI-CHEN en_US dc.date (日期) 2022 en_US dc.date.accessioned 1-Aug-2022 18:56:41 (UTC+8) - dc.date.available 1-Aug-2022 18:56:41 (UTC+8) - dc.date.issued (上傳時間) 1-Aug-2022 18:56:41 (UTC+8) - dc.identifier (Other Identifiers) G0105363073 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/141379 - 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) 105363073 zh_TW dc.description.abstract (摘要) 本研究針對公益活動之效益評估工具公益投資社會報酬率（簡稱SROI，Social Return on Investment）評估七步驟中的第一步驟「利害關係人鑑別」進行效應研究。利用個案研究法，透過5個議題共15個個案進行利害關係人解構，解構過程將每個公益專案的利害關係人分為四個角色，分別是直接受益者、直接參與者、間接受益者、間接參與者，透過解構專案中的角色連結到財務結果，了解利害關係人鑑別對於SROI計算結果的影響。研究結果如下:一、相同議題的專案不一定會鑑別出相同的利害關係人二、SROI的影響佔比不見得是直接受益的人佔最多的份量三、間接利害關係人有可能在專案中產生最大影響價值四、直接受益/受助者仍有可能會因為專案特性而未被納入計算五、直接執行/參與者納入比例高，影響價值卻偏低六、只有少部分的專案會將四類利害關係人納入計算 zh_TW dc.description.abstract (摘要) This research studies the effect of the first step "identification of stakeholders" in the seven steps of evaluation of social return on investment, a benefit evaluation tool for public welfare projects.This research uses the case study method to deconstruct stakeholders through a total of 15 cases in 5 issues. The deconstruction process divides the stakeholders of each public welfare project into four types, namely direct beneficiaries, direct participants, indirect participants and indirect beneficiaries. By deconstructing the roles in the project and linking to financial results, understand the impact of stakeholder identification on SROI calculation results. The results of the research are as follows:1. Projects on the same issue may not necessarily identify the same stakeholders.2. The impact of SROI is not necessarily the largest of direct beneficiaries.3. Indirect stakeholders are likely to have the largest impact on the project.4. Direct beneficiaries may not be included in the SROI calculation due to project characteristics.5. The proportion of direct participants in the calculation is high, but the proportion of value is low.6. Only a small number of projects will include the four types of stakeholders in the calculation. en_US dc.description.tableofcontents 摘要 2Abstract 3致謝詞 4目錄 5表次 6圖次 7第一章 緒論 9第一節 研究背景與動機 10第二節 研究目的與範圍 11第二章 文獻探討 12第一節企業的社會責任 12第二節 企業的公益行為 16第三節 公益投資社會報酬率分析（SROI） 27第四節 利害關係人鑑別 36第三章 研究設計與方法 42第一節 研究方法 42第二節 研究範圍與限制 45第三節 影響力地圖解構 48第四章 研究結果與討論 49第一節 個案研究結果 49第二節 五大議題研究成果 82第三節 綜合研究成果 90第五章 結論與建議 95第一節 研究結論 95第二節 未來研究建議 97參考文獻 98 zh_TW dc.format.extent 3197994 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0105363073 en_US dc.subject (關鍵詞) SROI zh_TW dc.subject (關鍵詞) 公益投資社會報酬率 zh_TW dc.subject (關鍵詞) 利害關係人 zh_TW dc.title (題名) 利害關係人鑑別對公益投資社會報酬率分析（SROI）之效應研究 zh_TW dc.title (題名) Study on the Effect of Stakeholders Identification on SROI en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 一、中文1. 張抒凡（2013）。如何評估社會企業的績效？社會創新方案的SROI評估。輔仁大學社會學系研究所碩士論文，新北市。2. 吳宗昇、周宗穎、張抒凡 (2013)，〈公益創投的嘗試與探索：公益2.0案例的SROI成效評估〉，《社區發展季刊》。3. 鄭勝分（2007），〈社會企業的概念分析〉，《政策研究學報》，第7期，65-108頁。4. 董欣妮（2016），弱勢青年就業之社會效益債券機制設計及SROI分析。5. 黃春長、高明瑞 (2016) ，《社會企業評估指標之研究》，勞動部勞動與職業安全衛生研究所研究報告。6. 黃春長、高明瑞 (2016) ，《社會企業特性分析研究》，勞動部勞動與職業安全衛生研究所研究報告。7. 張玲、鍾佼玲（2005），公司特有非財務績效指標的建立，商場現代化，232-232。8. 李宜樺、吳佳餘、朱恩言，公共服務影響評估工具－「社會投資報酬率（SROI）」介紹，國土及公共治理季刊。9. 李宜樺、吳佳餘、杜育任（2016）。用社會投資報酬發現（SROI）發現改變世界的力量，證券服務，653期。10. 黃正忠（2015），公司非財務績效之價值與揭露，內部稽核，88期，40-45。11. 黃政仁、張瑋庭、周齊武（2013）。探索非財務績效指標對台灣企業績效之影響及其渠道，當代會計，14(2)，113-145。12. 黃德舜、謝昺村、陳惠娜（2008），價值基礎管理模式應用於醫院管理之初探－以財團法人A醫院爲例，醫務管理期刊， 9(1), 2008，21-35。13. 黃正忠（2016），環境會計中的效益分析，會計研究月刊，362期，112-122。14. 謝惠嬪 (2008)，中華電信企業公益行為之研究，世新大學公共關係暨廣告學研究所碩士論文。15. 李宜樺,吳佳餘,朱恩言 (2017), 國土及公共治理季刊, 第五卷, 第一期, 公共服務影響評估工具－「社會投 資報酬率（SROI）」介紹16. 104資訊科技 (2020)，104履歷診療室，SROI報告17. 江宥寬 (2016)，導入社會投資報酬率評估社會住宅效益之個案初步研究18. 國泰人壽(2020)，Cathay Walker 健康獎勵計畫19. 吳政穎(2021)，大學院校USR深根服務團隊社會效益: 社會投資報酬率(SROI)觀點20. 何語萱(2021)，甘願計畫SROI報告書二、英文1. Rotheroe, N. & Richards, A. ,2007, ”Social Return on Investment and Social Enterprise: Transparent Accountability for Sustainable Development”, Social Enterprise Journal, Vol. 3(1), 31-48.2. John Gargani, 2017, The leap from ROI to SROI: Farther than expected?3. Evaluation and Program Planning, Volume 64 ,2017, pp. 116-126.4. Brian T. Yates, Mita Marra, Introduction: Social Return On Investment (SROI), Evaluation and Program Planning, Volume 64, 2017, pp. 95-97.5. Joseph J. Cordes, 2017, Using cost-benefit analysis and social return on investment to evaluate the impact of social enterprise: Promises, implementation, and limitations, Evaluation and Program Planning, Volume 64, pp. 98-1046. Kate Cooney, 2016, Legitimation dynamics: How SROI could mobilize resources for new constituencies, Evaluation and Program Planning, Vol.64, pp.110-1157. Robert L. Fischer, Francisca García-Cobián Richter, 2017, SROI in the pay for success context: Are they at odds?, Evaluation and Program Planning, Volume 64, pp. 105-1098. Maier, Florentine ; Schober, Christian ; Simsa, Ruth ; Millner, Reinhard, 2015, SROI as a Method for Evaluation Research: Understanding Merits and Limitations Voluntas, VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations, 2015, Vol.26(5), pp.1805-18309. Nicholls, Jeremy, 2017, Social return on investment—Development and convergence, Evaluation and Program Planning Volume 64, October 2017, Pages 127-13510. Mcwilliams, Abagail, 2012, Shrader, Rodney C.Entrepreneurial-Social-Performance-Toward-Measuring-the-Social-Impact-of-Entrepreneurial-Firms., ournal of Ethics & Entrepreneurship, Spring, 2012, Vol.2(1), p.9(12)11. Cornelius, Nelarine ,Todres, Mathew, Janjuha-Jivraj, Shaheena ; Woods, Adrian ; Wallace, James ,Corporate Social Responsibility and the Social Enterprise, Journal of Business Ethics, 2008, Vol.81(2), pp.355-37012. Keating, Elizabeth, 2004, What counts: Social accounting for nonprofits and cooperatives, Nonprofit and Voluntary Sector Quarterly, Mar 2004, Vol.33(1), pp.177-18013. Sara Olsen and Alison Ling, 2003, Social Return on Investment: Standard Guidelines.14. Viviani, Jean-Laurent ; Maurel, Carole, Performance of impact investing: A value creation approach, Research in International Business and Finance15. Yates, Brian T. & Marra, Mita, 2017, Social Return On Investment (SROI): Problems, solutions … and is SROI a good investment?, Evaluation and Program Planning, October 2017, Vol.64, pp.136-14416. Useem, M., 1988, Market and institutional factors in corporate contributions, California Management Review, 30(2), pp.77-88.17. Brian T. Yatesa, Mita Marrab, 2016, Social Return On Investment (SROI): Problems, solutions . . . and is SROI a good investment？，P.136-13718. We use this term generally, and not specifically to refer to the SROI analyses developed by the Roberts Enterprise Development Fund (www.redf.org) unless otherwise noted.19. Neil Rotheroe, Adam Richards, 2007, "Social return on investment and social enterprise: transparent accountability for sustainable development", Social Enterprise Journal, Vol. 3 Issue: 1, pp.31-48,20. Social Return on Investment Position Paper, 2010, New Philanthropy Capital, p. 621. Arvidson et al, 2010, The Ambitions and Challenges of SROI. TSRC Working Paper 49, pp.9-1022. Gair, C, 2009, SROI Act II: A Call to Action for Next Generation SROI. REDF pp. 6-7.23. Millar & Hall, 2012, Social Return on Investment (SROI) and Performance24. Measurement , 2012, In Public Management Review, DOI:10.1080/14719037, p.1225. Arvidson et al, 2010, The Ambitions and Challenges of SROI. TSRC Working Paper 49, p. 326. Robert L. Fischer, Francisca García-Cobián Richter, 2016, SROI in the pay for success context: Are they at odds?27. John Gargani, 2017, The leap from ROI to SROI: Farther than expected?p.116-12628. Jerry D. Marx ,1999, Corporate Philanthropy: What Is the Strategy?29. Brian T. Yatesa, Mita Marrab, 2016, Introduction: Social Return On Investment (SROI)30. The Value of Shoreditch Trust’s Blue Marble Training, 201131. Social Return on Investment of Shae Thot’s Livelihoods Work, 201732. An evaluation of social added value for Horizon Care and Repair West Lothian, 201333. Gentoo Living Young Persons Supported Housing Service – STEPS, 201434. Healthy Living Wessex SROI Report, 201235. Gardening in Mind Social Return on Investment Report, 201336. Forecast SROI Report of Excited-ed CIC Activities, 201337. Evaluating the impact of the “Status: Online” programme in Russia, 201638. Dumbreck Marsh Local Nature Reserve, 201139. Restore the Earth Foundation Cypress Reforestation Social Return on Investment Report, 201740. Social Value International, 2019, Standard on applyimg Principle 1: Involve Stakeholders三、網路資料1. Gair, C., 2002, “A Report From the Good Ship SROI”。資料來源：http://www.socialreturns.org/docs/good_ship_sroi_gair.pdf ，檢索日期：2013/4/23。2. Nicholls, J., Neitzert, E., Lawlor, E. & Goodspeed, T., 2009, A Guide of Social Return on Investment, United Kingdom: Society Media. 資料來源: http://dnwssx4l7gl7s.cloudfront.net/nefoundation/default/page/-/files/A_guide_to_Social_Return_on_Investment.pdf ，檢索日期：2018/3/1。3. Tuan, M. T., 2008, “Measuring and/ or Estimating Social Value Creation: Insights into Eight Integrated Cost Approaches.” 資料來源： http://docs.gatesfoundation.org/ ，檢索日期：2018/3/1。4. GVE 2.0, http://www.globalvaluexchange.org/，檢索日期：2018/3/1。5. Social Value International, The Seven Principle of Social Value, 資料來源： http://www.socialvalueuk.org/what-is-social-value/the-principles-of-social-value/, 檢索日期：2018/3/16. NEF Consulting, 資料來源： https://www.nefconsulting.com/, 檢索日期：2018/3/17. Social return on investment and social enterprise: transparent accountability for sustainable development，資料來源：https://doi.org/10.1108/17508610780000720, 檢索日期：2022/3/18. AccountAbility’s AA1000 Series of Standards，資料來源： https://www.accountability.org/standards/ , 檢索日期：2022/5/19. GRI Universal Standards，資料來源：https://www.globalreporting.org/standards/ , 檢索日期：2022/6/4 zh_TW dc.identifier.doi (DOI) 10.6814/NCCU202201127 en_US
