社會企業之永續經營模式：以里仁公司為例

Abstract

社會企業被視為改善社會問題的重要機制，然要如何透過稀少資源實現組織的多元目標，成為其永續經營的關鍵。事實上社會企業的運作是由組織內部結構與外部環境不斷互動的過程，具有高度複雜與動態性。本研究以系統動態觀點，提出社會企業永續經營架構，並釐清目前台灣最大的社會企業(里仁股份有限公司)之運作模式。研究發現：里仁的發展初期，因其制度正當性，凝聚外部資源，輔助其於社會問題的資源投入、強化其營運的經濟效益。而後續發展過程中，奠基於經濟效益，里仁採行諸多策略性的做法，成功建構出制度正當性、經濟財務績效與社會有效性三者的環路結構，為其永續發展的關鍵。透過里仁個案之實證，本研究認為，社會企業永續經營的關鍵在於，有效連結「制度的正當性、社會的有效性與經濟財務績效」三者，形成相互支持的循環系統。

Although social enterprise is considered as an important mechanism for the improvement of social issues, how to achieve multiple goals by rare resources has become the key to sustainable development. In reality, social enterprise is operated through the continuous interaction between organizational internal structure and external environment, which is highly complicated and dynamic. From the perspective of system dynamics, this study not only proposes the sustainable development framework of social enterprise, but also elucidates the business model of Leezen, the largest social enterprise in Taiwan. According to the study results, in the early stage of Leezen development, its institutional legitimacy gathers the external resources, assists the company in the investment into social issues and intensifies the economic benefits of its operation. Consequently, based on the economic benefits, Leezen adopts some strategy to build the loop structure of institutional legitimacy, economic-financial performance and social effectiveness, which is the key to its sustainable development. Through the case of Leezen, this study argues that the key of the sustainable development of social enterprise is on how to construct the mutually reinforcing systems among institutional legitimacy, economic-financial performance and social effectiveness.