本研究以社會投資報酬率（SROI）作為評估方法，探討台北黑暗對話社會企業之社會價值及社會影響力。透過深度訪談了解其相關利害關係人（視障者、社會大眾等等）參與活動前後之改變與影響，進而綜合歸納與分析台北黑暗對話的社會價值與影響面向，並參考與比較香港黑暗中對話之社會影響力指標。 研究結果顯示，台北黑暗對話的社會價值與影響面向與其目標有所呼應，且其投入之總成本與活動場次及人數是影響SROI結果的關鍵因素，整體而言，其社會價值與影響力是備受肯定的，且本研究預測台北黑暗對話未來的SROI會持續提高。最後，由於台北跟香港的環境、市場規模與商業化程度不同，以及有無體驗館的設置，使得彼此計算之SROI有所差異。 ;The aim of this research is to use Social Return on Investment (SROI) to understand and measure the social value and impact of DiD TPE. The changes experienced by DiD TPE stakeholders（visually impaired people, participants, etc.） has been recorded, measured and valued on the impact map attached to this research. Next, we summarize and analyze the social value and influence of DiD TPE. Then we compare the indicators of social impacts with DiD HK. The research shows that the social value and influence of DiD TPE are echoed with its goals. The total inputs, the number of activities and the number of participants are key factors affecting the SROI results. Based on the research, we predict that the future of DiD TPE’s SROI results will continue to improve. Due to Taipei and Hong Kong’s social environment, the size of the market and the degree of commercialization are different. The most different is making DiD Experiential Exhibition or not, influencing the results of the SROI.
