臺灣社會企業認證之途徑與作法

Abstract

觀察各國社會企業的發展，大致包含三部分：政策支持、相關法案的訂定以及認證標章之推行。臺灣現行所採用之社會企業登錄機制屬於廣義認證，並不等同於因立法而產生的狹義社會企業認證，因其涉及頒布標章、認證指標及認證費用等。綜觀國內外文獻，各國社會企業發展脈絡不同，使用的認證制度也有所差異，採用不同認證途徑、指標與作法。目前臺灣針對社會企業認證的相關研究與實證分析資料較為缺乏，本研究藉由探究社會企業利害關係人對於未來臺灣推動社會企業認證之看法，期望透過本研究探究社會企業認證試圖找出臺灣社會企業認證之可能途徑、作法以及相關政策配套。 本研究係採質性研究法，選取具有代表性的社會企業8家、社會企業行動方案委託單位2家，以及4位專家學者作為研究對象，進行深度訪談資料收集，針對研究對象的訪談內容做分析、整理與歸納，探討臺灣社會企業推動認證之可能途徑選擇、作法與政策配套。 研究結果顯示，目前認證雖無急迫性，惟其有發展的必要。在途徑選擇方面，應融合歐美途徑，同時關注利害關係人與環境，並納入臺灣社企發展的脈絡。在認證作法方面，執行機構應為民間第三方機構，採用志願性認證方式，且認證與監督單位互相獨立。在政策配套方面，先行教育機制，後行獎勵機制。本研究依據研究發現與結論，提出階段性發展認證之政策建議，分為新創期、擴張期與公私協力期，期望作為未來臺灣發展社會企業認證之政策參考。

The development of social enterprise includes three parts: the support of policies, the enactment of the related acts, and the implementation of certification mark. In Taiwan, the current registration mechanism of social enterprise is in a broader sense. A broader sense social enterprise certification is different from the narrow sense, because narrow sense of social enterprise should be legislated by the government. It involves the issuance of marks, certification indicators, certification fees, and etc. After studying different literatures, the development of social enterprises in different countries is different in terms of certification system, indicators and practices. Currently, there are not so many researches and studies in terms of Taiwanese social enterprise certification. Therefore, this study is aimed to find out the possible approaches, practices and related policy measures on social enterprise certification in Taiwan in the future by exploring the views of stakeholders. Qualitative research methods will be used in this research paper. In-depth interview will be conducted to collect information. Eight representative social enterprises, two organizers of “Social Enterprise Action Plan” and four experts will be selected as the objects in this study. In order to explore the possible methods for promoting social enterprise certification, the interview will be carefully analyzed. The results indicate that although social enterprise certification is not an urgent matter, it is still necessary. The one who promotes the social enterprise certification should integrate the approaches used in Europe and the United States, and pays attention to the development and context of Taiwanese social enterprise. The agency that verifies the social enterprise certification should be from a fair third party. In addition, the certification organization and the supervisory body should be independent of each other. In terms of policy measures, the education mechanism should be first executed, and then the reward mechanism should be taken afterwards. This study puts forward some policy suggestions for different stages of development on social enterprise certification, including early phase, expansion phase and public-to-private phase. This research is expected to be used as a policy reference for the future development of social enterprise certification in Taiwan.