摘要 在全球各地社會與環境日益遭受破壞的同時，社會企業蔚為風潮，台灣政府以及社會大眾也愈趨重視相關社會企業的議題。然而，社會企業的定義仍眾說紛紜，本研究將於文獻探討中歸納與整理出不同學者與不同組織對社會企業的定義，以對社會企業的觀念有所釐清。 研究者參與新創社會企業─「B2O公益平台」的建立研究，欲從三重盈餘商業模式的十一項組成要素如目標客層、價值主張、通路、顧客關係、收益流、關鍵資源、關鍵活動、關鍵合作夥伴、成本結構、社會與環境利益以及社會與環境成本，分析與探討新創社會企業的商業模式應如何組織與展現，並藉由深入訪談伯大尼兒少家園與善牧基金會兩家社福機構的管理者，了解社會福利市場的需求缺口與既存難題，並進而從社福機構的角度得知回饋意見，以優化「B2O公益平台」的價值活動，制定策略使「B2O公益平台」能永續發展。又由於「B2O公益平台」尚未正式營運，本研究還找了另一已成功營運的社會企業─「網絡行動科技」進行三重盈餘商業模式的分析與研究，找尋其可學習之處，以應用於「B2O公益平台」未來的發展上。 本研究綜合整理與分析社會企業的文獻資料、「B2O公益平台」創辦人的訪談與社福機構管理者的回饋以及「網絡行動科技」的經營分享，找出「B2O公益平台」未來在實務管理上，可能面臨之問題與挑戰，並提供改進方向與具體建議，期望未來「B2O公益平台」在正式營運上能更加穩健順利，並且透過上述的研究與探討，刻劃出有別於一般企業的社會企業商業模式，作為對日後社會企業商業模式創立的參考，以對社會企業的學術發展有所貢獻。 關鍵字：社會企業、商業模式、三重盈餘商業模式、社福機構、公益

落後地區學齡前教育學校建立規劃書 / Right at this moment, there are more than a hundred million kids under the age of six living in urban slums worldwide that are not receiving quality education. Research has shown that early childhood education (E.C.E.) from zero to six years is the critical and unmet need of this century. NGOs, governments and the private sector efforts have not been enough to solve this challenge. Social enterprises may be an effective option to address this issue. Four students in the International Master of Business Administration program of National Chengchi University decided to tackle this issue and create a social enterprise called IMPCT. Social enterprises are nonprofit or for-profit business ventures that strive to achieve a quantifiable double bottom line of financial and social returns. These ventures are financially self-sufficient. IMPCT is built on the idea that the only viable solution to the problem of urban slum early childhood education is having safe and nurturing facilities for children to flourish in. This is currently how the developed world handles early childhood education. More privileged families can take their newborns and babies to professional facilities where they get cognitive development and proper brain stimulations. IMPCT plans to make this privilege accessible to everyone in urban slums. Real ECE facilities will be built within the community for the community by the community. The kids will receive the proper quality education and nutrition in a safe and nurturing environment. IMPCT plans to begin the operations in August 2015 by building the first pilot school in the slums of San Salvador, El Salvador. The ultimate goal is to expand to the Central American countries, Mexico and South America reaching millions of children in the next decade.

自1970年代以來，社會企業在世界各國興起，近幾年台灣也開始引入社會企業的概念，許多人也期望透過組織轉型或是創業的方式，以社會企業的形式解決既有社會問題，但在實踐社會價值的同時，社會企業也必須開創良好的經營模式，才能維持穩定的經濟收入，進而有永續發展的可能。相較於歐美各國的發展已趨於成熟，目前台灣的社會企業仍處於萌芽期，現行研究也較少從單一個案切入，基此，本研究以台灣主婦聯盟生活消費合作社做為個案，探討其經營模式，以及組織形態與經營模式之關係。 研究發現有三。第一，經過長久演化而來的合作社七大/八大原則已初步建構出合作社的經營樣態，而台灣主婦聯盟生活消費合作社在經營上也秉持著合作社的七大/八大原則，足見合作社的組織形態的確有助於個案的持續經營。第二，儘管社會企業經營模式的文獻多從企業管理的文獻延伸而來，且社會企業與一般企業在本質上有所差異，在進行研究時可能會出現適用性的問題，但在個案中可以發現，其經營模式仍大抵符合社會企業經營模式的要素。第三，「人」的參與有助於個案達到社會企業的三重底線-即經濟、社會及治理面向，台灣主婦聯盟生活消費合作社的社員透過經濟及實質參與，讓合作社及地方站所得以持續經營，也間接讓生產者有穩定的經濟收入，另一方面，生產者也必須遵守合作社的開發原則，生產出友善環境的產品，而合作社則是擔任社員與生產者之間的橋樑，連結緊密的價值網絡。 儘管被視為台灣社會企業的代表案例，台灣主婦聯盟生活消費合作社並不以社會企業自詡，近年來也致力於轉型，期望成為真正的社會企業，故本研究建議個案可往社會合作社、下設事業體或是公益公司的形態發展，開創另一種可能。

在秘魯城郊地區設立太陽能供應系統之社會企業企劃書 / This social business aims to achieve double bottom line: the social and the financial ones. The former is giving access to electricity to households out of the reach of the grid. The latter is being financially sustainable, running activities without needing external subsidy. Our Vision: “A rural Peru where every family has access to electricity in their homes.” Our Mission: “Enable access to affordable and sustainable solar energy for poor families, as a means for social inclusion and development in the rural Peru.” Our objective: To provide access to photovoltaic energy for families in remote areas of the Andean highlands of Ayacucho, Peru. Our economic model: We partner up with district, province or regional governments, and private companies, to help them to promote social development or carry out their corporate social responsibility mandate. We sell to them solar home systems to be installed in rural households which are not considered in any national rural electrification plan (they will not have electricity in the following 7 years or more). We install the solar home systems in households who are willing to be part of the project (so the families pay a fee for the operation and maintenance and cooperate with their labour force, small accessories, and local materials). The solar home systems are bundled with social engineering activities to ensure the sustainability of the project in the village. This entire task is carried out with local technician who are specially trained to solve any problem and provide the operation and maintenance service. Our target: Install solar home systems for 7700 households.

自工業革命以降，資本主義驅動著經濟與社會不斷前進，市場經濟所創造的交易效率幾乎滲透了人們生活的方方面面。但是使人類引以為傲的資本主義卻也創造了日益嚴重的貧富差距與自然環境的破壞，廠商犧牲了利害關係人的利益，極大化股東的利益，這促使我們開始思考是否有不同的方式可以同時創造合理的利潤，也同時善待組織的利害關係人？Fauchart 和 Gruber (2011) 所提出的使命型創業家很可能是一個新解，使命型創業家以改變社會為己任，期待藉由自身組織來改變社會與環境問題。然而，是什麼樣的原因促使使命型創業家出現？且使命型創業家是如何透過商業模式在使組織賺錢的同時增進利害關係人之效益？為了回答這個問題，本研究欲透過Shane (2000) 的前期經驗理論、使命型創業家之自我認同、利社會動機理論，與 Porter 和 Kramer (2011) 的共享價值理論來檢視個案公司。本研究選擇綠然能源作為研究個案，綠然能源是全台灣第一間由美國B Lab認證的B型企業 (B Corp)，成立已有四年的時間，且已經開始獲利，此外，綠然能源之共同創辦人再加入此事業前，皆擁有豐富的商業經驗與獨特對社會與環境的生命體驗。研究者透過質性研究方式，以半結構式訪談、實地觀察法和次級資料搜集進行研究，以探究前期經驗、自我認同與利社會動機對個案公司創辦人之影響，以及個案公司如何發展出具有共享價值之價值主張。最後本研究提出以下發現，使命型創業家之自我認同、利社會動機與前期經驗是其創業行為的核心，並且這將影響組織發展共享價值之價值主張，而團隊成員豐富的前期經驗也有助於組織辨識機會，發展具共享價值之商業模式。 / After Industrial Revolution, Capitalism drives human society and economy forward constantly. The efficiency that market economy creates, has almost penetrated into every level of our daily lives. However, the powerful Capitalism has also done severe damage to environment, enlarging the gap between the rich and the poor. These phenomena cause us to think is there any possible a firm can earn a reasonable profit and treat its stakeholders well at the same time? The research on missionary entrepreneur of Fauchart and Gruber (2011) may become a solution to the problem we are facing. The missionary entrepreneur considers contributing to a better world is critical to them and it is their responsibility to do act for the social & environmental cause. Yet what makes one become a missionary entrepreneur? And, how does missionary entrepreneur develop a business model to solve the social & environmental problem and make profit as well? To answer these questions, the study aims to analyze the case company with the prior knowledge theory of Shane (2000), the self-identity of missionary entrepreneur (Fauchart & Gruber, 2011), prosocial motivation, and creating shared value (Porter & Kramer, 2011). The study takes DOMI as the case company, because DOMI is the first one certified B Corp in Taiwan. 4 years after DOMI was founded, now the company has already made profit from its business. Additionally, the co-founders all have diverse and multiple business and entrepreneurial experience. Plus, all of them had unique experience of social & environmental problems. The research is done by qualitative research method, and the research data is collected through semi-structured interview, field observation and secondary data analysis. In the end, the study shows that diverse prior knowledge of organization members will help organization recognizes opportunity. Besides, prior knowledge, self-identity, and prosocial motivation influence the missionary entrepreneur behavior, which can also enhance organization to create shared value in its value proposition.

隨著經濟的快速成長，產生了各種社會問題，而為了解決這些社會問題，許多社會企業隨之出現，這些企業希望在改善社會問題的同時，能透過盈利的方式，使組織永續經營，而本研究欲探討社會企業如何取得資源，換言之，哪些因素會影響資源擁有者提供資源的意願。 本研究參考過去的文獻資料，整理出三項會影響社會企業獲取資源難易度的因子，分別為「社交連結」、「品質信號」與「說故事」，並透過個案研究的方式，透過深度訪談及次級資料的蒐集，探討各個因子是否對社會企業取得資源有所影響。研究結果顯示，在三項因子中，社會企業最常使用說故事的方法來獲取資源，最少透用釋放釋放品質信號，然而，若社會企業有一個很強的品質信號，便會被大量的使用。最後，社會企業若有好的故事，且主動聯絡，透過多樣化的媒體管道，也能更有效的吸引資源擁有者的注意，增加獲得資源機會。 / With the rapid development of economy, a variety of social problems have arisen. As a result, many social enterprises have emerged in order to solve these social problems. These enterprises attempt to help solve social problems and meanwhile, they want to make the enterprise sustainable by making profit. This study wants to explore how social enterprises acquire resources. In other words, this study examines the factors that will affect the willingness of resource owners to provide resources. Referring to past literature about how social enterprises acquire resources, this study categorizes them into three factors that may affect the accessibility of resources for social enterprises, which are “social ties”, “quality signals” and “storytelling.” This study uses the method of case study. Through in-depth interviews and secondary information, we examine how each factor may affect social enterprises acquiring resources. Results show that among the three factors, storytelling is being used the most often to obtain resources. On the other hand, quality signals are used the least often. However, if a social enterprise has a very strong quality signal, it will be widely used. Finally, if a social enterprise has a good story and takes initiative to contact media, it can attract more media attention. Through various media channels, more resource owners will have the chance to know this social enterprise; therefore, the chance of acquiring resources may increase.

本研究以個案分析的方式探討社會企業之經營模式，試圖挖掘出社會企業經營模式與一般企業經營模式間的差異，並以使命對象在價值鏈的位置作為操作變數，比較兩類社會企業，因使命對象在價值鏈位置的不同，而對經營模式內涵產生的影響。依使命對象在價值鏈的位置劃分：第一類社會企業，其使命對象位於價值鏈末端，本研究以「台灣主婦聯盟生活消費合作社」，作為第一類社會企業的代表個案；第二類社會企業，其使命對象位於價值鏈過程，本研究以「光原社會企業股份有限公司」，作為第二類社會企業的代表個案。本研究以Hamel（2000）的經營模式架構為基底，以Hamel提出的四個經營元素：核心策略、策略性資源、顧客介面、價值網絡，來對個案之經營模式進行驗證與分析。 　　根據本研究定義，社會企業為：以商業途徑來滿足特定社會需求或解決特定社會問題的永續性組織，強調社會使命的達成，致力財務自足與自主，具有創業精神，能以創新的方式來運用機會與組合資源。社會企業與一般企業最根本的差異在於，社會企業首重社會使命，不以營利為目的。在社會使命的追求下，社會企業經營模式不同於一般企業的地方在於：（1）社會企業關心的是，如何以經營模式創造最大化社會價值。（2）經營模式之建構，必須納入使命對象，新增一經營元素「使命對象介面」。（3）建構經營模式時，社會企業須將非營利母組織納入考慮，合併籌畫。（4）社會企業更加強化與注重價值網絡，並且要能夠主動去創造屬於社會企業自己的價值網絡。 　　使命對象位於價值鏈位置之差異，對社會企業經營模式帶來影響：（1）使命對象位於價值鏈末端之社會企業，其經營模式以合作做為運作基礎；使命對象位於價值鏈過程中之社會企業，其經營模式以市場競爭做為運作基礎。（2）使命對象位於價值鏈末端之社會企業，其使命對象在價值鏈可能會有位移、變異之現象，此類社會企業須注意使命對象之動態，因應調整經營模式的各經營元素。

2012年7月2日「2012社會企業國際論壇」在台灣台北圓滿落幕，會中邀請美國、新加坡和台灣各地產官學的社會企業先進，相互分享、交流，讓金融海嘯和歐債風波衝擊下的低迷經濟，因創新的組織帶起活潑的生氣，全球試圖透過第四部門的變革，以社會企業作為解決社會問題與刺激經濟的手段。 美歐各國的社會企業發展途徑有些許差異，然不脫離各部門之間的資源整合應用，以組織創新的途徑尋求社會公益與經濟效率的雙重實踐。又台灣的社會企業以非營利組織創業為主體，欲從社會經濟的面向，欲彌補第一部門所缺乏的市場機制運作、第二部門可再精進的社會企業責任與第三部門少有的專業經營觀點。其中，社會企業因其提供的服務特殊性與雙重價值，讓組織擁有多元且複雜的利害關係人、社會關係網絡，以及豐富的市場與非市場資源，相較其他部門而言，社會企業擁有社會資本的應用優勢。而台灣的社會企業類型中，又以工作整合型社會企業的案例最多，並可作為政府重要的政策工具，達到社會面的濟弱與經濟面的降低失業率功能。然而，社會資本並非百利而無一害，若過度投資社會資本，也會讓組織產生負面影響。工作整合型社會企業如何妥善應用社會資本以及利用其達到組織目標，在目前的學術研究中，仍屬於一個值得開發與探索的領域。 本研究回顧社會企業與社會資本的美、歐文獻，作為主題探討的背景瞭解，接著，介紹台灣發展最盛行的工作整合型社會企業，以及其與社會資本的相關應用，並以「喜憨兒基金會」作為個案訪談對象，藉由台灣工作整合型社會企業的領頭羊，如何與多元利害關係人互動，建立其社會資本的應用模式，並探討組織歷經「六六事件」後如何作出回應，進一步在變遷的環境中創造新典範轉移，實踐基金會的雙重價值與永續經營發展。 本研究發現，喜憨兒基金會以主要經營社會資本、掌握社會資本特性、創造社會資本對應組織的價值來達到組織的雙重目標。其中，基金會以建利多元利害關係人途徑、發展核心能力以及引進管理體系來經營社會資本，從信任基礎作為社會資本應用的開端，發現社會資本具市場區隔特性，並擁有應用與創造同步的特性。 因此，工作整合型社會企業在達到雙重價值的過程中，係以如何妥善應用社會資本為經營重心，亦即，從利害關係人中獲取資源，移轉成有形的財務資本與無形的資本，並透過不斷尋求創新途徑，平衡在社會使命與市場導向，以建立永續發展。

近十年來，企業社會責任(Corporate Social Responsibility，CSR)和社會企業(Social Enterprise)在全球蔚為風潮，前者促使公司思考其在員工、社會、環境等層面的角色定位和所能發揮的影響力；後者則改變了非營利組織的經營思維與營運效率，使其採取具市場競爭力和財務獲利性的商業模式；兩者可謂搭建了營利事業與非營利組織之間溝通互動的橋樑，並使兩類型的組織在目標設定和策略執行上更具永續性。一個營利組織在通過B 型實驗室(B Lab)線上綜合性的企業社會責任評量—「效益影響評估」(B Impact Assessment)—後，可被認證成為B 型企業，該評量從員工照顧、社區經營、顧客關懷、環境保護、公司治理等面向進行細部項目檢核，在總分200 分中滿足80 分以上的條件要求，方可取得B 型企業的資格。 本研究探討台灣B 型企業在落實企業社會責任時，對於內、外部之利害關係人所採取的實務作法和制度設計，從中萃取出營利事業在CSR 五大面向下可供借鏡之處，進而建構出具正面社會影響力的商業模式。本研究總共訪談三家B 型企業，每家企業訪談對象包含一位高階主管(董事長、總經理或所長特助)和兩位負責推動B 型企業和企業社會責任相關業務的員工，累積共九位受訪者。 根據訪談結果，B 型企業透過落實企業社會責任，提升了員工對於工作的滿意度和投入度，進而降低員工流動率；提高顧客對企業的信任度和評價；減少對外在環境的衝擊，卻仍保有穩健獲利；降低舞弊和人謀不臧，完善公司治理。本研究亦針對研究所受限制和未來研究方向提出建議，供未來研究者做為參考。 / In recent years, corporate social responsibility (CSR) and social enterprises have become a growing trend on an international scale, the former has prompted companies to rethink its role and potential impact on employees, society, and the environment; the latter has changed the managerial mentality and operational efficiency of non-profit organizations, causing them to adopt business models that possess market competitiveness and financial profitability; the two have bridged the for-profit businesses and non-profit organizations, channeling communication and interaction, motivating the two types of organizations to become more sustainable in goalsetting and strategy implementation. A for-profit organization that passes a comprehensive CSR evaluation— the “B Impact Assessment”—designed by the non-profit organization B Lab, is certified as a B-Corp. The assessment conducts detailed evaluations of CSR practices under five main categories(employee welfare, community engagement, customer outreach, environmental protection, corporate governance), if a company is to pass the requirements and score more than 80 points out of a total of 200, it attains B-Corp qualification. This study researched the CSR practices and measures of Taiwanese B-Corps dealing with the various internal and external stakeholders, extracting their practical experiences under the five main categories. In this study, interviews were conducted at three Taiwanese B-Corps, interviewees at each company included a high-level executive ( the chairman, CEO or executive assistant) and two employees responsible for promoting B-Corp. and CSR practices, with a cumulative total of nine interviewees. According to the results of this study, Taiwanese B-Corps have resulted in an increase in employee job-satisfaction and work-involvement, leading to lower employee turnover; improved customer trust and review of the company; mitigated external environment impact, and still retain a robust profit; reduced fraud and ineffective management, thus improving corporate governance. This study also points out research limitations and provides recommendations regarding future research directions, serving as a reference for future researchers.

社會企業以企業營運方式解決某種社會問題、提升社會利益，跨越第二部門與第三部門，是一個新興的組織型態。農業、土地、食物安全逐漸成為大家關注的議題，公民意識提高、社區參與性增強，越來越多人關切這些議題的，因社會企業所販賣的不僅是商品，更是其組織的理念與願景，農業社會企業不只需要在地農友的夥伴關係，亦仰賴消費者的購買支持，希望標的對象能以行動落實改變，這樣的意涵及是社會行銷推廣的範疇，因此結合社會企業與社會行銷以上下游新聞市集為個案進行討論。 本研究以「上下游新聞市集」為研究個案，輔以深度訪談法分析，以社會行銷觀點及消費者端的想法，了解農業社會企業發展，其實務的運作及所面臨的問題或挑戰，並進一步討論如何因應上述問題。上下游新聞市集是臺灣第一個食物與農業為主的專業新聞媒體，主要關注議題在於農業、土地及食品安全，成立於2011年，由兩個獨立部門組成，一為「新聞」：發表食物、耕作、農地保存、食農教育、綠色節能生活等專題報導、文章或新聞，強調獨立客觀的報導，不做廣告文及商業文；二為「市集」：建立便利的銷售通路及平台，除了向農友購買農作，也協助開發新產品、拓展市場，讓用心栽作、使用友善耕作的農友，有固定的收入來源，能夠安心種植，以不傷害土地的方式為消費者生產。 經過文獻探討及研究分析，本研究發現農業社會企業若要能有效行銷及推廣，應：一、使消費者認知步調漸趨一致，應先公告專業名詞或技術檢驗程序等，避免產生誤會或讓消費者質疑，亦增加社會大眾的認識；二、社會企業應制度化，制度化是企業成長的必經的過程，包含訂定目標、員工行為規範、激勵制度、決策過程擴大參與等；三、維持品牌及口碑提升信任感，以專業客觀、小心自律、品質把關的精神，讓農友專注生產，消費者願意購買，也讓社會更加關心這議題，堆疊信任感。 / Social enterprise is a new approach which combines social purpose, business operation and entrepreneurial spirits, aims to deliver public benefits and create an inclusive society. By the development of citizenship, civic engagement and environmental conscious, more and more people concern much about agriculture, land and food issue. Social enterprises sell not only products, but also their goals for public goods. Agricultural social enterprises have strong partnerships with farmers, as well as they need support from customers, they have to market their target groups. What mentioned above is corresponding to the principle of social marketing. Therefore, this study tries to figure out the development of agricultural social enterprise about what challenges they comforted and how to react by the viewpoint of social marketing. The study took “News & Market” as the research case, chose in-depth interview as the methodology and feedback the opinions from customers to social enterprise. “News & Market” was established in 2011, focusing on agriculture, land and food issue, and the organization is divided as two parts: one is “news”, another is “market”. “News” reports any kind of articles related to agriculture, land and food; while “market” is a platform selling farmers’ product and assisting them progress their manufactures. “News & Market” is the first and only social enterprise positioning as independent media in Taiwan. The study discover that agricultural social enterprise have to market and promote in following three advices: (1) Make customers know exactly regarding to the special and technical terms, giving the detailed description in advance, from preventing the misunderstanding. (2) Due to the social enterprise is expanding and proceeding, it should be arranged properly and make it systematized to keep up with the change. (3) Let not only customers but also the society more get involved in agriculture, land and food issue. Build the brand trust, share the thoughts and raise the awareness by keeping high-standard quality and making efforts pursuing the original goal.