區塊鏈技術應用於建構客觀社會影響力評估方法與指標之研究

Abstract

社會影響力評估之目的在於社會企業對外向重要利害關係人檢視其組識運作所發揮之社會影響力，並以評估報告結果做為社會企業對內檢視營運改善與發展方向之重要途徑。目前社會影響力評估方法眾多，Mark, Robyn, King’s College London, Martima (2016)的研究中針對八種通用型與十二種特定型的評估方法進行比較和分析，結論中指出目前眾多的評估方法與指標客觀性不足的問題，因此，提出了外部收益率（ERR – External Rate of Return）評估平臺解決。然而，該平臺運作的架構主要是以中心化的方式進行管理，經本研究之資料歸納後發現，該平臺於評估方法與指標建立與管理之客觀性，在共識建立、訊息透明度、可追蹤性與安全性，仍有可改善的空間。故本研究以理論建構的方式，透過文獻歸納整理，並將社會影響力管理、區塊鏈技術之共識機制以及其技術應用案例內容進行質化分析，並提出改善上述四項客觀性之問題。研究結果發現，藉由區塊鏈雙鏈架構混合共識機制取得多數決之信任概念，對問題的改善具參考性價值，盼本研究結果，在未來能夠應用於整體社會影響力管理，使其效率改善達到全面性之提升，並促進更多的社會企業共同參與影響力評估活動，使社會企業達到永續發展為最終目的。

The purpose of the Social Impact Assessment (SIA) is to provide stakeholders review the social impact, and use the results of the assessment report as an important reference of intemal operation management improvements for development direction of social enterprises (SE). In 2016, Mark Floman's team compared the pros and cons of the twenty evaluation methods, they point out objective issues, the plat-form External Rate of Return (ERR) was proposed. However, this study finds that it is a centralized management platform is still room for further objective issues improvement on SIA, such as consensus mechanism, transparent, traceability and safety. This study summarizes the literature through theoretical construction, according to the social impact management, consensus mechanism of the blockchain, and use cases to proceed the qualitative analyzes. Finally, this research not only discourses how to improve the objectivity issnes with the hybrid consensus of dual-blockchain architecture, also express why this conceptualization is a worth reference for improving social impact management by building up the trust relationship with blockchain technology. We hope the results of this study can be applied to the overall SIA to make it efficient to achieve a comprehensive improvement, and promote more SEs participate in the impact assessment activities, so that SEs can achieve sustainable development.