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題名 企業實踐企業社會責任專案之社會投資報酬(SROI)--以國泰金控大腹翁小腹婆專案為例
Social Return on Investment of a Corporate Project -- Social Return on Investment of a Corporate Project – A Case of Cathay Financial Holdings' Weight Loss Competition作者 郭亭秀
Kuo, Ting-Hsiu貢獻者 別蓮蒂
Lien-Ti, Bei
郭亭秀
Kuo, Ting-Hsiu關鍵詞 企業社會責任
社會投資報酬率
員工健康
減重
Corporate Social Responsibility
Social Return on Investment
Employee Health
Weight Loss Interventions日期 2024 上傳時間 1-三月-2024 14:03:02 (UTC+8) 摘要 國泰金控為實踐企業永續、提升參賽員工健康並創造社會共好，自 2016 年起透過「大腹翁小腹婆」減重競賽，以公益方式鼓勵參賽員工減重，迄今 8 年已經累積超過 70,000 人次的參賽員工、參賽員工眷屬等共襄盛舉，後續更結合太陽能發電、長者樂齡活動，達到「參賽員工健康」、「環境減碳」、「社會影響力」的效果。本研究以 2022 年減重競賽為主要研究標的，其主要利害關係人為 2022 年參與減重競賽的國泰金控及其子公司的旗下參賽員工。 由於此活動舉辦多年，過去也有針對此活動的社會投資報酬率 (Social Return on Investment) 效益之探討 (傅瀅芳，2022)，本研究希望透過分析 2022年減重競賽之社會投資報酬率成效，在調整計算方式後，與前研究者之結果做比較，以計算出本次活動對於其利害關係人的效益為何，並期待能給予後續研究者在社會投資效益計算上的建議。 為達成計算社會投資報酬率的目標並和 2021 年減重競賽之研究 (傅瀅芳 ，2022) 比較後給予企業持續優化活動內容的建議，本研究參考社會投資報酬率指南 (A Guide to Social Return on Investment) 方法 (Nicholls, Lawlor, Neitzert, & Goodspeed, 2012)，計算 2022 年減重競賽的社會投資報酬率 (SROI)。本研究在計算上相較前研究者之研究有四個調整處，最終得出三種結果，分別為「衰退因子樂觀估計」、「衰退因子保守估計」和「與 2021 年採用相同計算方式」，內文將依序說明。本研究的計算是依據收回的 6350 份參賽員工有效問卷及 41份眷屬有效問卷；若採用三種計算方法的保守估計法，可得出減重競賽的社會 投資報酬率為 2.03 元，表示公司在付出的每 1 塊錢，能夠帶給整體社會 2.03 元的價值。 最終，本研究將提出數項改善建議，例如：增設自我挑戰獎強化完賽動機 、增加競賽間課程及活動以加強遞延效果等。此外，也提出計算與健康有關之SROI 的建議，像是新增體重改變價值。最終也進一步針對 SROI 方法提出研究建議，包含納入更多面向的數據以了解活動為參賽者帶來的實質效益，以及預期效益在有長期的真實數據後可更具參考性。
Cathay Financial Holdings has organized an annual "Weight Loss" competition since 2016, aiming to actualize sustainability principles, enhance employee health, and cultivate a better social impact. The company utilizes a public welfare approach to motivate the participation. Over the past eight years, the competition has attracted over 70,000 participants, including employees and their families. Subsequently, it has expanded to incorporate solar energy and communal activities for seniors, aiming to achieve objectives related to employee health enhancement, carbon emission reduction, and social impact. This study is mainly focused on the 2022 weight loss competition, and the main stakeholders are the employees and their family members who participated in the contest. Since this competition has been held by Cathay Financial Holdings for more than 8 years and there is existing research regarding it (Fu, 2022), the purpose of this study was to calculate the Social Return on Investment (SROI) of the 2022 weight loss competition, to compare the result with the previous research and to give suggestions to future researchers. To calculate the SROI of the 2022 Weight Loss Competition, the method of this research is based on A Guide to Social Return on Investment (Nicholls et al ,2012) Notably, four adjustments are made to the methodologies, leading to three distinct results, including "optimistic estimation of drop-off factor," "conservative estimation of drop-off factor," and "the consistent calculation method with the existing research (Fu, 2022)." The study is based on 6,350 valid employee questionnaires and 41 valid family member questionnaires. With conservative estimation method, the SROI of the 2022 weight loss competition is calculated at 2.03 NTD, signifying that every 1 NTD invested by the company indicates a social value of 2.03 NTD. Finally, the study presents several suggestions, such as introducing self-challenge awards to motivate the partipation and holding additional health related courses or activities to enhance the deferred effects. Additionally, suggestions are also provided for calculating health related SROI, including incorporating value of weight-changing. Furthermore, the study advocates for measuring long-term weight loss maintenance outcomes to accurately reflect the sustained health benefits. Methodological recommendations of SROI are also outlined to enhance the validity and comprehensiveness of future research, including incorporating a broader range of data to understand the tangible benefits brought to participants by the activity, and the result would be more informative with long-term recorded data.參考文獻 中文文獻 王儷玲、謝明華、李宜熹、吳道揆 (2023)。永續投資與綠色金融創新。 永續金融與影響力投資學院。 玉山金融控股 (2023)。2022玉山金控永續報告書。台灣台北。 台灣經濟新報 (TEJ) (2023)。ESG全解析｜重要性、如何落實、評分機制一次看!，https://www.tejwin.com/insight/esg/?utm_source=GoogleAD&utm_medium=Goog leAD&utm_id=GoogleAD_ESG&gclid=EAIaIQobChMI8PPki- SygAMV0KeWCh19fQJLEAAYASAAEgKfmvD_BwE。擷取日期：2023年7 月29日。 台灣證券交易所(2023)。上市公司市值排行前20名，https://accessibility.twse.com.tw/zh/listed/ranking.html。擷取日期 : 2023 年3 月 29 日。 台灣證券交易所公司治理中心(2015)。企業社會責任簡介，https：//cgc.twse.com.tw/front/responsibility。擷取日期：2021年6月6日。 李宜樺、吳佳餘、朱恩言 (2017)。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，第五卷。第一期，頁30-41。 吳宗昇、李俊達 (2018)。政策的社會效益評估，國土及公司治理季刊，第六卷。第三期，頁41-43。 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為例（未出版之碩士論文）。國立政治大學商學院企業管理研究所，台灣台北。 國泰金控 (2019)。2018企業社會責任報告書。台灣台北。 國泰金控 (2017)。2016企業社會責任報告書。台灣台北。 國泰金控 (2016)。2015企業社會責任報告書。台灣台北。 國泰金控 (2023)。2022企業社會責任報告書。台灣台北。 富邦金控 (2023)。2022永續報告書。台灣台北。 傅瀅芳 (2022)。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（未出版之碩士論文）。國立政治大學商學院企業管理研究所，台灣台北。 熊毅晰、蘇碧婷 (2023)。完整榜單：2023「天下永續公民獎」100強 。 https://csrone.com/news/7989。擷取日期：2024 年1月28日。 綠色和平 (2021)。認識世界地球日與2023地球日主題，投資我們的星球 ，https://www.greenpeace.org/taiwan/update/24452/%E8%AA%8D%E8%AD%98% E4%B8%96%E7%95%8C%E5%9C%B0%E7%90%83%E6%97%A5%E8%88 %872022%E5%9C%B0%E7%90%83%E6%97%A5%E4%B8%BB%E9%A1% 8C%EF%BC%8C%E7%82%BA%E3%80%8C%E6%8A%95%E8%B3%87%E 6%88%91%E5%80%91%E7%9A%84/。擷取日期：2023年8月16日。 鄭淙榮 (2019)。社會企業之社會投資報酬分析—以元沛農坊為例（未出版碩士論文）。國立清華大學經濟學研究所，台灣新竹。 顏和正 (2024)。台灣首家金融業進入 COP28 藍區，國泰金杜拜氣候峰會三大創舉成為永續賦能手，https://www.cw.com.tw/article/5128941。擷取日期：2024年1月26日。 英文文獻 Ashton, K., Cotter-Roberts., Clemens, K., Green, L., & Dyakova, M. 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Corporate Social Responsibility: The WBCSD’s journey. WBCSD. World Economic Forum (2020). The Global Risks Report 2020. Retrieved from https://www.weforum.org/publications/the-global-risks-report-2020/ on Dec, 2023. 描述 碩士
國立政治大學
企業管理研究所(MBA學位學程)
110363003資料來源 http://thesis.lib.nccu.edu.tw/record/#G0110363003 資料類型 thesis dc.contributor.advisor 別蓮蒂 zh_TW dc.contributor.advisor Lien-Ti, Bei en_US dc.contributor.author (作者) 郭亭秀 zh_TW dc.contributor.author (作者) Kuo, Ting-Hsiu en_US dc.creator (作者) 郭亭秀 zh_TW dc.creator (作者) Kuo, Ting-Hsiu en_US dc.date (日期) 2024 en_US dc.date.accessioned 1-三月-2024 14:03:02 (UTC+8) - dc.date.available 1-三月-2024 14:03:02 (UTC+8) - dc.date.issued (上傳時間) 1-三月-2024 14:03:02 (UTC+8) - dc.identifier (其他 識別碼) G0110363003 en_US dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/150234 - 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) 110363003 zh_TW dc.description.abstract (摘要) 國泰金控為實踐企業永續、提升參賽員工健康並創造社會共好，自 2016 年起透過「大腹翁小腹婆」減重競賽，以公益方式鼓勵參賽員工減重，迄今 8 年已經累積超過 70,000 人次的參賽員工、參賽員工眷屬等共襄盛舉，後續更結合太陽能發電、長者樂齡活動，達到「參賽員工健康」、「環境減碳」、「社會影響力」的效果。本研究以 2022 年減重競賽為主要研究標的，其主要利害關係人為 2022 年參與減重競賽的國泰金控及其子公司的旗下參賽員工。 由於此活動舉辦多年，過去也有針對此活動的社會投資報酬率 (Social Return on Investment) 效益之探討 (傅瀅芳，2022)，本研究希望透過分析 2022年減重競賽之社會投資報酬率成效，在調整計算方式後，與前研究者之結果做比較，以計算出本次活動對於其利害關係人的效益為何，並期待能給予後續研究者在社會投資效益計算上的建議。 為達成計算社會投資報酬率的目標並和 2021 年減重競賽之研究 (傅瀅芳 ，2022) 比較後給予企業持續優化活動內容的建議，本研究參考社會投資報酬率指南 (A Guide to Social Return on Investment) 方法 (Nicholls, Lawlor, Neitzert, & Goodspeed, 2012)，計算 2022 年減重競賽的社會投資報酬率 (SROI)。本研究在計算上相較前研究者之研究有四個調整處，最終得出三種結果，分別為「衰退因子樂觀估計」、「衰退因子保守估計」和「與 2021 年採用相同計算方式」，內文將依序說明。本研究的計算是依據收回的 6350 份參賽員工有效問卷及 41份眷屬有效問卷；若採用三種計算方法的保守估計法，可得出減重競賽的社會 投資報酬率為 2.03 元，表示公司在付出的每 1 塊錢，能夠帶給整體社會 2.03 元的價值。 最終，本研究將提出數項改善建議，例如：增設自我挑戰獎強化完賽動機 、增加競賽間課程及活動以加強遞延效果等。此外，也提出計算與健康有關之SROI 的建議，像是新增體重改變價值。最終也進一步針對 SROI 方法提出研究建議，包含納入更多面向的數據以了解活動為參賽者帶來的實質效益，以及預期效益在有長期的真實數據後可更具參考性。 zh_TW dc.description.abstract (摘要) Cathay Financial Holdings has organized an annual "Weight Loss" competition since 2016, aiming to actualize sustainability principles, enhance employee health, and cultivate a better social impact. The company utilizes a public welfare approach to motivate the participation. Over the past eight years, the competition has attracted over 70,000 participants, including employees and their families. Subsequently, it has expanded to incorporate solar energy and communal activities for seniors, aiming to achieve objectives related to employee health enhancement, carbon emission reduction, and social impact. This study is mainly focused on the 2022 weight loss competition, and the main stakeholders are the employees and their family members who participated in the contest. Since this competition has been held by Cathay Financial Holdings for more than 8 years and there is existing research regarding it (Fu, 2022), the purpose of this study was to calculate the Social Return on Investment (SROI) of the 2022 weight loss competition, to compare the result with the previous research and to give suggestions to future researchers. To calculate the SROI of the 2022 Weight Loss Competition, the method of this research is based on A Guide to Social Return on Investment (Nicholls et al ,2012) Notably, four adjustments are made to the methodologies, leading to three distinct results, including "optimistic estimation of drop-off factor," "conservative estimation of drop-off factor," and "the consistent calculation method with the existing research (Fu, 2022)." The study is based on 6,350 valid employee questionnaires and 41 valid family member questionnaires. With conservative estimation method, the SROI of the 2022 weight loss competition is calculated at 2.03 NTD, signifying that every 1 NTD invested by the company indicates a social value of 2.03 NTD. Finally, the study presents several suggestions, such as introducing self-challenge awards to motivate the partipation and holding additional health related courses or activities to enhance the deferred effects. Additionally, suggestions are also provided for calculating health related SROI, including incorporating value of weight-changing. Furthermore, the study advocates for measuring long-term weight loss maintenance outcomes to accurately reflect the sustained health benefits. Methodological recommendations of SROI are also outlined to enhance the validity and comprehensiveness of future research, including incorporating a broader range of data to understand the tangible benefits brought to participants by the activity, and the result would be more informative with long-term recorded data. en_US dc.description.tableofcontents 第一章、緒論 13 一、國泰金控永續策略簡介 15 二、第一期專案介紹 (2016年~ 2018年) 15 三、第二期專案介紹 (2019年~2021年) 16 四、第三期專案介紹 ( 2022年~2024年) 18 第二章 文獻回顧 20 第一節 企業社會責任 20 一、 歷史事件對企業社責任概念之影響 20 二、 學者觀點之於企業社會責任的形塑 22 三、企業社會責任對於企業的重要性 24 第二節 ESG (Environment, Social, Governance) 概念 26 第三節 SROI 之概念與內涵 29 一、 專案之社會影響力評估方法 29 二、 SROI 之目標 32 三、 SROI的七大原則以及六大計算步驟 33 第三章 研究方法 38 第一節 研究步驟 38 一、 確認利害關係人及計算範圍： 38 二、 建立影響力地圖並描繪成效： 38 三、 衡量價值及驗證成果： 39 四、 確認專案影響力： 40 五、 計算社會投資報酬率：42 六、 應用報告與公開： 42 第二節 利害關係人調查方法 42 第三節 定義2022年減重競賽之利害關係人 46 第四節 本研究與 2021 年減重 SROI 在計算上之差異 47 一、 計算上由「參賽人數」改為「完賽人數」 47 二、 納入「體重改變價值」的計算 47 三、 納入「衰退因子」以計算遞延效果 47 四、更新飲食、運動收穫價值之財務代理變數 48 第五節 本研究的三種計算方式比較 48 第四章 研究結果 50 第一節 2022 減重競計算內容說明 51 第二節 成果價值計算方法 52 一、 描繪成果並建立影響力地圖 (Mapping Outcomes) 52 二、驗證成果並衡量其價值 (Evidencing and valuing outcomes) 53 三、確認影響力 (Establishing impact) 57 四、計算 SROI (Calculating) 61 第三節 2022年減重競賽之活動效益 62 第五章 研究結論與建議 65 第一節 結論 65 第二節 2022年減重競賽賽制調整後成果 65 一、鼓勵參賽員工不論健康狀況是否改善都要回報體重 65 二、針對 BMI 三、四級之參賽者新增獎金規則 66 三、 鼓勵參賽員工組隊報名，且有效提升組隊參賽及完賽率 66 四、 向參賽員工強調減重競賽與社會環境公益的連結 66 第三節 以 SROI 進行社會影響力評估之優缺點 66 一、優點 66 二、缺點 67 第四節 對未來計算 SROI 之建議 68 一、納入更多面向的數據以了解活動為參賽者帶來的實質效益 68 二、SROI 計算上仍有缺失，若有大量針對相同議題的 SROI 研究，更 能精確地計算出效益 68 第五節 對減重競賽制度之建議 68 一、增設自我挑戰獎，並增加提升完賽率之誘因 68 二、獎項評估依據除 BMI 外，亦可納入體脂率 69 三、增加兩次競賽間之課程或活動，增加遞延效果 69 四、增加運動課程，以提升參賽者的運動收穫 70 第六節 本研究之限制 71 一、健康相關之影響力及效益須要長時間才會顯現 71 二、遞延效果的答題依據來自於估計或憑參賽者對過去之印象 71 三、未能採納未完賽者的賽後建議，可能因此少納入負面效果 71 參考文獻 72 中文文獻 72 英文文獻 74 附錄一 國泰集團參賽員工2022年參加減重競賽後的調查問卷 80 附錄二 國泰集團眷屬2022年參加減重競賽後的調查問卷 89 一、參賽參賽員工眷屬填問卷邀請信 89 二、2022眷屬問卷連結： 89 附錄三 2022年減重競賽 飲食收穫財務代理變數 97 附錄四 2022 年減重競賽 運動收穫財務代理變數 98 附錄五 2022年減重競賽 減重公斤數價值之財務代理變數 99 zh_TW dc.format.extent 1763084 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0110363003 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) 員工健康 zh_TW dc.subject (關鍵詞) 減重 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) Employee Health en_US dc.subject (關鍵詞) Weight Loss Interventions en_US dc.title (題名) 企業實踐企業社會責任專案之社會投資報酬(SROI)--以國泰金控大腹翁小腹婆專案為例 zh_TW dc.title (題名) Social Return on Investment of a Corporate Project -- Social Return on Investment of a Corporate Project – A Case of Cathay Financial Holdings' Weight Loss Competition en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 中文文獻 王儷玲、謝明華、李宜熹、吳道揆 (2023)。永續投資與綠色金融創新。 永續金融與影響力投資學院。 玉山金融控股 (2023)。2022玉山金控永續報告書。台灣台北。 台灣經濟新報 (TEJ) (2023)。ESG全解析｜重要性、如何落實、評分機制一次看!，https://www.tejwin.com/insight/esg/?utm_source=GoogleAD&utm_medium=Goog leAD&utm_id=GoogleAD_ESG&gclid=EAIaIQobChMI8PPki- SygAMV0KeWCh19fQJLEAAYASAAEgKfmvD_BwE。擷取日期：2023年7 月29日。 台灣證券交易所(2023)。上市公司市值排行前20名，https://accessibility.twse.com.tw/zh/listed/ranking.html。擷取日期 : 2023 年3 月 29 日。 台灣證券交易所公司治理中心(2015)。企業社會責任簡介，https：//cgc.twse.com.tw/front/responsibility。擷取日期：2021年6月6日。 李宜樺、吳佳餘、朱恩言 (2017)。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，第五卷。第一期，頁30-41。 吳宗昇、李俊達 (2018)。政策的社會效益評估，國土及公司治理季刊，第六卷。第三期，頁41-43。 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為例（未出版之碩士論文）。國立政治大學商學院企業管理研究所，台灣台北。 國泰金控 (2019)。2018企業社會責任報告書。台灣台北。 國泰金控 (2017)。2016企業社會責任報告書。台灣台北。 國泰金控 (2016)。2015企業社會責任報告書。台灣台北。 國泰金控 (2023)。2022企業社會責任報告書。台灣台北。 富邦金控 (2023)。2022永續報告書。台灣台北。 傅瀅芳 (2022)。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（未出版之碩士論文）。國立政治大學商學院企業管理研究所，台灣台北。 熊毅晰、蘇碧婷 (2023)。完整榜單：2023「天下永續公民獎」100強 。 https://csrone.com/news/7989。擷取日期：2024 年1月28日。 綠色和平 (2021)。認識世界地球日與2023地球日主題，投資我們的星球 ，https://www.greenpeace.org/taiwan/update/24452/%E8%AA%8D%E8%AD%98% E4%B8%96%E7%95%8C%E5%9C%B0%E7%90%83%E6%97%A5%E8%88 %872022%E5%9C%B0%E7%90%83%E6%97%A5%E4%B8%BB%E9%A1% 8C%EF%BC%8C%E7%82%BA%E3%80%8C%E6%8A%95%E8%B3%87%E 6%88%91%E5%80%91%E7%9A%84/。擷取日期：2023年8月16日。 鄭淙榮 (2019)。社會企業之社會投資報酬分析—以元沛農坊為例（未出版碩士論文）。國立清華大學經濟學研究所，台灣新竹。 顏和正 (2024)。台灣首家金融業進入 COP28 藍區，國泰金杜拜氣候峰會三大創舉成為永續賦能手，https://www.cw.com.tw/article/5128941。擷取日期：2024年1月26日。 英文文獻 Ashton, K., Cotter-Roberts., Clemens, K., Green, L., & Dyakova, M. 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