Social Entrepreneurship and Social Enterprises are an emerging trend. An increasing number of individuals are finding ways to address a social issue through their entrepreneurial skills. As well as increasing number of corporations and investing organizations are looking for ventures that address a social issue to fulfill their social responsibility. Thus, it is increasingly becoming important for the social entrepreneurs to measure and report their impacts to society in an accurate way. This research seeks to find out the challenges faced by social entrepreneurs while setting up social impact measurements in their ventures and the solutions adopted by them. Through a series of semi‐structured interviews with successful social entrepreneurs, this research collects qualitative data that increases the knowledge in this area and contributes in a better understanding of the challenges faced by social entrepreneurs. This research found that Theory Of Change is the most commonly used method and is preferred by practitioners as it is easy to implement. The research summarises the efforts it takes to implement the measurements, recommends best practices or advice to make impact measurement easier and useful. Also, a framework is developed that can be used in setting up measurements in a social venture.

[Context] Social impact refers to the positive and negative consequences of any organization on the environment and society. One actor in the social impact landscape is the impact investor who expects financial return for their investments as well as positive social impact. Although the impact investor plays a crucial role in the social impact capital market by financing organizations that explicitly address social and environmental problems, the academic literature regarding impact investing has yet to develop especially from the investor perspective. One reason for the lack of academic research in this field is that the impact investor stands at a crossroad, between social impact and social enterprise research. [Purpose] Therefore, the purpose of this research is to determine the current state of impact investment processes as well as the challenges that investors face and, lastly, the role of social impact measurement within the impact investing process. [Findings] An exploratory multi-case study was conducted with semi-structured interviews which resulted in eight interviews from impact investors across four countries and within different focus areas in the social impact landscape. The findings show that impact investors face a variety of challenges based on the stage of their portfolio enterprises, the alignment of the social enterprise’s business model with their social impact mission, the horizon of their investments and, last but not least, their investment exit strategies. As for the role of social impact measurement in the investment process, the findings show that the majority of impact investors measure the impact of their investments although the method of measurement varies while the remaining investors, that do not measure social impact, illustrate the challenges that come with measuring impact in their personal contexts such as the difficulty of measuring the impact of an early stage social enterprise that may be susceptible to pivots. / [Kontext] Social påverkan avser de positiva och negativa konsekvenserna av alla organisationer på miljön och samhället. En aktör i det sociala påverkanslandskapet är påverkansinvesterare som förväntar sig ekonomisk avkastning för sina investeringar samt positiva sociala effekter. Även om påverkansinvesterare spelar en avgörande roll på kapitalmarknaden för social påverkan genom att finansiera organisationer som uttryckligen behandlar sociala och miljömässiga problem, har den akademiska litteraturen angående impact investering ännu inte utvecklats särskilt ur investerarperspektivet. En anledning till bristen på akademisk forskning inom detta område är att påverkansinvesterare står vid en korsning mellan social påverkan och social företagsforskning. [Syfte] Syftet med denna forskning är därför att undersöka det aktuella tillståndet för effekterna av investeringsprocesser samt de utmaningar som investerare står inför och slutligen rollen för mätning av sociala effekter i effekten av investeringsprocessen. [Resultat] En undersökande multifallstudie genomfördes med semistrukturerade intervjuer som resulterade i åtta intervjuer från påverkansinvesterare i fyra länder och inom olika fokusområden i det sociala påverkanslandskapet. Resultaten visar att påverkansinvesterare möter olika utmaningar baserat på affärsfas i deras portföljföretag, anpassningen av det sociala företagets affärsmodell med deras sociala påverkan, deras investeringshorisont och, sist men inte minst, deras investeringsutgångsstrategier . När det gäller rollen för mätning av sociala konsekvenser i investeringsprocessen visar resultaten att majoriteten av påverkansinvesterare mäter effekterna av sina investeringar även om mätmetoden varierar medan de återstående investerarna, som inte mäter social påverkan, illustrerar de utmaningar som komma med att mäta påverkan i deras personliga sammanhang, såsom svårigheten att mäta effekterna av ett tidigt skede socialt företag som kan vara känsligt för svängningar.

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。

商業上的大趨勢（megatrend）一直是學者專家所研究的對象，因為它影響著企業如何競爭與為消費者創造價值。近年來，由於全球化與新興經濟體所帶來的環境衝擊與自然資源的競爭，迫使商業開始出現本質上的改變。本研究以里仁公司為例，深入研究日益蓬勃發展的社會企業如何因運時勢而生，及其如何運用獨特的經營模式來為消費者以及農友創造價值，以達到經濟、社會與環境的三重盈餘。 本研究採用文獻回顧分析結合非結構式的訪談，與里仁公司的總經理、公關部進行數十小時的溝通與意見交流，以分析歸納出里仁公司的經營模式與關鍵成功因素。里仁公司的成立目的是推廣台灣的有機農業與慈心食品 ，讓消費者有健康的飲食，提升台灣農民的競爭力同時保育環境。里仁公司為佛教徒所創立，其研習的經典「菩提道次第廣論」為組織的思想與價值觀，指導著組織上下的行為法則，形塑出強勢的企業文化。因此相較於一般企業，里仁公司的組織成員目標與組織目標整合程度較高，而由此衍生出來的成功關鍵有三，一為宗教背景帶來的組織整合能力，二為慈心事業利用社會資本所創造的綜效帶來供應鏈的緊密關係，三為里仁公司的創新與研發能力。 里仁公司的成功，有賴於高度的組織認同與組織獨特經營模式的相輔相成，對於里仁公司而言，能夠落實佛法才是事業的意義。因此在面臨市場需求大的組織成長壓力，里仁公司仍堅定步伐讓員工慢慢從佛法內化學習起，因其不以利益擴張為考量，即便組織成長趨緩可能會影響獲取規模經濟的優勢。從經營模式來看，社會資本的大量運用與模式中各個環結串連的流暢性是里仁模式成功的關鍵，慈心事業的各組織分別在供應鏈上扮演著資源的媒合者來把上游供應商、消費者與里仁公司緊緊串連，供應商與消費者亦同時成為組織社會資本的一部分，帶入更多的人來認識里仁與新的消費力量。 里仁公司藉由提供有機與慈心食品給消費者，同時幫助台灣的農民在走向外銷之路上更具有競爭力，盈餘則贊助兩個股東基金會的生命成長營隊、校園蔬食及種樹護地球等讓促進社會健康與改善環境的活動。目前台灣有機農業已逐漸發展成熟，里仁公司已開始邁向新的策略—結合環境保育與有機農業，期望能讓台灣重要的環境保育區、集水區上游有乾淨的水質與土壤，並利用環境保育商標來凝聚消費者對這塊土地的重視。 對於此經營模式如何複製與擴充，作者認為整合經營模式中利害關係人需求間的交換機制以及善用經營模式的可複製元素是成功關鍵。在個案公司的例子中是將佛家以人為本的普世價值形成強組織文化，將供應商、消費者的需求與供給能夠透過組織力量的媒合進行更有效率的交換。強組織文化在此種商業模式的應用上不可或缺，其為累積社會資本的一大關鍵。另外則是運用社會資本產生一回饋系統。 / Business megatrend has always been an important research target, as it influences on how enterprises compete and create value for their customers. In recnt years, globalization and emerging economies bring environmental impact and competition for natural resources, forcing fundamental and persistant shift in how companies compete. In this research, Leesen Company is used as a case of a social enterprise to illustrate how it creates and utilizes social capital to grow and sustain its business, which provides a reference for social entrepreneurs and researchers to develop new business model that achieves the so called triple bottom lines. Systematic paper review combined with 26 hours of low-structured interview with CEO and director of public relations in Leezen Company, this study aims to summarize and analyze the business model and key success factors. Leezen Company is built for promoting organic agriculture and non-toxic food, trying to make healthy food available for all consumers in Taiwan. Founded by a Buddhist, Leezen company is guided by the Buddhist Sutra “Lamrim Chenmo”, which deeply influences employees’ thoughts and core value. This, in tern, results in higher integration of goals between organization and employees compared to other organization. Key success factors are as follows: Highly coordinated and integrated coporate culture formed through buddsim generates great synergy in supply chain of Tzu-Xin conglomerates, where Leezen Company belongs to, and gains great trust from consumers. Also, the innovation and R&D in food technology created by its persistence in doing the right thing strengthens its competitive advantage in in organic argiculture and non-toxic food. Through providing organic and non-toxic food, Leezen Company creates a healthier environment for consumers and bolsters competitiveness of Taiwanese farmers to sale argicultural product abroad. Revenue goes to sponsor various activities that benefit our mind, health and environment of two shareholder foundations. As the organic industry become more mature these days, Leezen Company starts to adopt a new strategy of combining environmental protection and organic agriculture, expecting to replace traditional agriculture in conseravation aeras and upstream reservoirs. Also, it develops an environmental protection trademark for food grown in those areas, trying to arouse the awareness of more people. The key to replicate and expand this business model lies in how the organization can integrate and exchange its stakeholders’ needs, also how it can make good use of its replicable factors in the business model. In this case, Buddhism shapes strong organizational culture, which increases the efficiency of mediating the needs between suppliers and customers, accumulating its social capital. Further, social capital creates feedback system which makes the business model self-sufficient.

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。

SYNOPSIS This thesis covers partial universe of civic society organizations that provide social services in Pardubice region. The primary goal of the thesis is to explore, through a questionnaire research, whether the income generated by these organizations is a determining factor in their association with the concept of social economy and social enterprise. The secondary goal is to identify, using semi-structured interviews with the representatives of civic society organizations, how they fulfill principles of social enterprise based to the "softer definition" developed by EMES. The first two chapters introduce concepts of public sector and social economy as well as identify their similarities and differences. It is followed by a description of social services and support of civic society organizations from the view point of several parties. The third chapter is dedicated to the actual research.

This diploma thesis deals with the topic of social enterpreneurship in the Czech Republic and is specifically focused on the work integration of particular needy groups (such as ex-convicts, long- term unemployed, disabled persons and former alcohol or drug addicts etc.). The aim of the thesis is to identify patterns and regularities between specific groups and types of social enterprises they work for. The secondary data analysis explores social enterprises registered at czech social enterpreneurship website as well as the groups they employ and compares different approches of the enterprises. The qualitative empirical research uncovers enterpreneurs' motives and furthermore explores connections between the types of social enterprises and the target groups they employ.

Ausgehend von der Feststellung, dass einerseits Innovationsprozesse in ländlichen Räumen wenig erforscht sind und andererseits das Wissen um die Innovationsfähigkeit ländlicher Akteure dringend erforderlich ist, um eine nachhaltige Transformation zu erreichen, beschäftigt sich diese Dissertation mit der Frage, wie soziale Innovationsprozesse in ländlichen Räumen funktionieren und gefördert werden können. Es wurden drei Studien erstellt, die sich der Beantwortung dieser Frage aus unterschiedlichen Perspektiven nähern. Beginnend mit dem Thema der nachhaltigen Zertifizierung von Ölpalmen-Kleinbauern in Indonesien, der Frage der Erhaltung und Schaffung ländlicher Infrastruktur in Deutschland und dem Thema der Energiewende und ihrer Förderung. Im Mittelpunkt aller Studien steht die Untersuchung kollektiven Handelns von mitgliederbasierten Organisationen, die als Sozialunternehmen im ländlichen Raum gegründet und betrieben werden. Zusammenfassend lässt sich feststellen, dass die Rolle von mitgliedschaftsbasierten Organisationen in ländlichen Gebieten die Untersuchung von sozialen Innovationsprozessen ermöglicht. Es konnten wichtige Merkmale und Prozesse sozialer Innovationsprozesse identifiziert werden, die nicht nur für die Förderung von mitgliederbasierten Organisationen, sondern auch für die Untersuchung nachhaltiger Transformationspfade vielversprechend sind. Die Dissertation schließt mit einer kritischen Diskussion über die Grenzen der Doktorarbeit, dem Bezug zu aktuellen wissenschaftlichen Debatten, einigen Governance Empfehlungen und einer Positionierung der Forscherin in ihrem Forschungsfeld. / Based on the observation that, on the one hand, innovation processes in rural areas have been little researched and, on the other hand, knowledge about the capacity for change of rural actors urgently needs to be taken into account to achieve sustainable transformation, this dissertation deals with the question of how social innovation processes in rural areas function and can be promoted. Three studies were conducted that approach the answer to this question from different perspectives. Starting with the issue of sustainable certification of oil palm smallholders in Indonesia, the issue of maintaining and establishing rural infrastructure in Germany, and the topic of the renewable energy transition and its promotion. At the heart of all studies is an examination of collective action by membership-based organizations established and operated as social enterprises in rural areas. In conclusion, the role of membership-based organisations in rural areas enables the study of social innovation processes. Important characteristics and processes of social innovation governance could be identified, which are promising not only for promoting membership-based organisations but also for studying sustainable transformation pathways. The thesis concludes with a critical discussion about the limitations of the doctoral thesis, the reference to current scientific debates, some governance recommendations, and the researcher's positioning in his research field.