社會企業治理運作之個案研究

Abstract

本研究旨在探究臺灣非營利組織發展社會企業的議題，以個案公司為例。使用訪談法，描述個案治理型態、效能與挑戰，並且分析個案與母基金會之共善運作。本研究的組織型態概念，係以個案董事會與相關利害關係人，其對於公司運作觀點基礎，內容以受訪者見解結合文獻資料而論述，統整描繪個案的型態特色。而藉由受訪者對個案產品定位觀察、當前法制與政策影響、與個案以股權全部捐贈而成為慈善化發展的評價……等，結合相關資料，探究個案的治理效能、受到的認同與產生的挑戰。本研究以紮根探究方式，發現以傳統的治理理論未能妥善闡釋個案的運作精神，因此嘗試「靈性資本」觀點，以宗教精神結合象徵性資本概念，詮釋個案之共善治理運作。本研究關注以下三面向討論：一、研究個案之組織型態。 二、探索個案治理之效能與挑戰。 三、分析個案共善運作的方式與意義。 本研究描繪個案治理與實務，以逐步探索評價其挑戰，以詮釋其共善運作的意義，希冀提供觀察相關類型組織參考。本研究結果發現： 一、個案多元治理的效能良善，符合社會企業治理對社會的助益。因受到宗教精神鑲嵌與股權百分百捐贈於慈善，而產生具有獨特的治理型態。 二、受訪者認同的個案效能，是偏向其社會貢獻與環保教育。受訪者較不關切其財務收支，反映出財務穩定應在評鑑的「社會企業治理概念」之中，對於多數的受訪者們而言，是易忽視的面向。 三、個案產生的結構性挑戰，是受基金會的「宗教精神鑲嵌」所致。其產品主要服務於基金會相關賑災與人員之所需，呈現一定的宗教樣板之樸素樣式，而且在市場行銷方面較非符合大眾化需求。 四、從公民治理的觀點而論，本研究認為符合學者所述之「退縮性」議題。個案發生單一消費爭議、員工人權方面，與外在批評等形成議題。 五、本研究以共善觀點，形成各種資本交換與互相增能合理性解釋。詮釋個案共善治理運作，靈性觀點下可詮釋個案與基金會之各種資本的轉換。 本研究最後提出三大建議，其一為對個案的治理建議，其二為因此個案研究，所衍生對於臺灣社會企業產生的觀察建議，其三為後續延伸研究建議。The purpose of this study is to explore the development of social enterprise(SE) within non-profit organizations (NPO) in Taiwan, taking a case company as an example. Through the use of interviews, the study aims to describe the governance structure, effectiveness, and challenges of the case organization, and analyze its collaborations between the case and its parent foundation for common good operation.The concept of the organizational structure in this study is based on the perspectives of the case's board of directors and relevant stakeholders regarding the company's operations. By combining the insights of the interviewees with the information of the literature, the study discusses and depicts the comprehensive forms and characteristics. Through the interviewees' observations on the case's product positioning, the impact of current laws and policies, and the evaluation of the case's development into a charitable organization through full equity donation, the study, combines the information of literature, explores the governance effectiveness, recognition, and challenges faced by the case.This study adopts a grounded research approach and finds that traditional governance theories are inadequate in explaining the operational spirit of the case. Therefore, it attempts to utilize the perspective of"spiritual capital" which combines religious spirituality with the concept of symbolic capital to interprets the common good governance operation of the case. This study focuses on the following three dimensions of discussion: 1. To discuss the organizational structure of the case. 2. To explore the effectiveness and challenges of governance of the case. 3. To analyze the methods and significance of the common good operation of the case. This study depicts the governance and practices of the case, gradually exploring and evaluating its challenges in order to interpret the significance of its common good operation. The aim is to provide insights for observing similar types of organizations as a reference. This study has found the following results:1. The diverse governance of the case demonstrates fine effectiveness, aligning with the social benefits by SE governance. It is embedded with religious spirit and involves the complete donation of equity for charitable purposes, bringing a unique governance structure.2. The effectiveness acknowledged by the interviewees tends to lean towards the social contributions and environmental education of the case. The interviewees show less concern for its financial performance. This reflects the concept of"social enterprise governance," which should include the evaluation of financial stability, but from the perspective of the interviewees, this aspect of complete governance is easily overlooked. 3. The case faces structural challenges because it is embedded with religious spirits from the foundation. Its products primarily serve the needs of the foundation in disaster relief and personnel support, presenting a modest style influenced by religious templates. However, it exhibits less protactiveness in marketing efforts.4. From the perspective of governance in civil society, this study argues that the case aligns with the concept of"flinch" as described by scholars. The case has encountered issues such as consumer dispute, employee rights, and external criticisms, which have become a concern. 5. This study applies the perspective of common good to provide a rational explanation for various capital exchanges and mutual enhancement. It interprets the common good governance operation of the case, and the interpretation of various capital transformations between the case and the foundation can be explained from a spiritualperspective. Finally, this study presents three major recommendations. First, it provides governance recommendations for the case. Second, it suggests observations and recommendations for the development of SE in Taiwan based on the findings of this case study. Last, it proposes recommendations for future research extensions.