「社會投資報酬率」（Social Return on Investment, SROI）可以算出投入一塊錢，能創造幾塊錢的經濟、社會、環境價值。本研究從我國公司治理到國際公司治理，來洞察資本市場系統性的變化，公司治理評鑑及永續相關評比皆有具體又或是無形的獎懲機制，是期盼執行策略性慈善、鏈結本業的企業可以著手努力的方向；在低碳世界中，如何採用抵碳機制、如何善用 SROI 來呈現自身減碳的貢獻，以上於第貳章文獻探討中的第一到四節有所洞見。
為了擴大影響力規模並加速進行，本研究以共享價值與影響力投資切入，尤其我們對氣候變遷所帶來的問題有切身之痛時，如何轉化為商機，於第貳章文獻探討中的第五節有所論述。
以 Social Value UK 認證單位標準，撰寫此 SROI 報告書，呈現在第肆章，為一個專案的經濟、社會、環境的效益及成本的全面影響力進行貨幣化衡量， 無論是對企業 CSR 的案子或是本業 ESG 的評價，甚至是社會企業與非營利組織的專案評價，都希望透過本研究來提供可學習的架構，在 CDP、CDSB、GRI、IIRC 和 SASB 建構成統一的 ESG 報告框架時，以便將 SROI 的結果放入整合報告書提供全體利害關係人完整的資訊。
關於「柑願計畫」，農業領域的困境，的確可以藉由商業模式來解決，站在更高層次的資本主義磐石之上，前提猶如研究背景所述，對企業目的與義務重新定義及國際型資產管理公司的評價標準的改變，皆透露總體經濟環境對永續的訴求激增。企業在公司治理評鑑與國際永續評比的檢視下，可以看見資本市場在之中扮演永續轉型的要角，最後，希望透過本研究探究此商業模式，是2020 年 5 月實施至今，在南投縣中寮鄉真實落地執行的農業轉型案例，在結論處呼應前述所有的理論。（商業模式簡圖放置於研究動機與重要性一節中。）

Social Return on Investment (SROI) translates social and environmental outcomes into tangible monetary values. It enables funds providers to thoughtfully weigh the resources they use. It is also available and relevant to use in the evaluation of the projects of SPO (Social Purpose Organization).
Meanwhile, the five leading international standard-setters – CDP, CDSB, GRI, IIRC, and SASB have committed to cooperation and alignment. Therefore,
SROI plays a role in the integrated report to provide complete information for all stakeholders. Following the requirements of the Social Value UK assurance process,
I demonstrated the Taiwanese case in this study. The SROI of “Citrus and Honeybee” is 1.58.
I further explored the systematic changes in the Taiwanese and international capital markets which drove an efficient allocation of resources. To reach sustainability, the authorities made good use of the corporate governance mechanism to create a strong supervisory force. Besides, strategic philanthropy and carbon offset were demonstrated in this study.
In the process of finding the potential corporate customers of citrus, the intermediary created some incentives, especially for listed companies, who later gave feedbacks that they became more willing to invest and participate in agricultural transformation because of both the SROI report and the mindset of strategic philanthropy.
Thus, the dilemma in the agricultural sector can indeed be solved by a business model and this was a reinvention of capitalism, i.e. making money by solving problems. Additionally, the measurement of impact is still developing to allow the impact investment to grow and scale. “Citrus and Honeybee” was implemented successfully in May 2020 in Nantou County, and there's still a long way to go.

中時新聞網（2021）。一銀搶先上路 公股銀推永續貸款 掀熱潮。
池祥麟、吳泰熙、陳宥杉、黃啟瑞、柯文乾、林美珍、朱炫璉、詹場
（2019）。台灣永續價值指數之建構方法及投資績效。企業管理學報 ，44 卷 1 期。
呂葆光（2016）。農業轉型結合社會企業與公平貿易之商業模式探討-以卡維蘭為例。
徐明倩（2011）。DM 特性對消費者購買行為之影響―消費者情緒之中介角色。
國家發展委員會（2017）。公共服務影響評估工具－「社會投資報酬率
（SROI）」介紹。
勞倫斯 芬克（2020）。永續發展為貝萊德投資新標準。
黃昭勇（2020）。股票投資、房屋貸款、企業經營 ESG 正全面影響你我的生活。
楊家彥（2016）。企業的社會價值該如何衡量？
經濟日報（2020）。中鼎 ESG 亮眼 獲滙豐台灣可持續發展連結貸款額度。經濟日報（2021）。永續指數連結貸款 掀風潮。
劉光瑩、呂國禎（2021）。獨家名單》台灣減碳企業 50 強，救地球也賺綠金。潘子祁（2016）。土壤也要年度健檢 農改場免費服務。
蕭新煌（2017）。非營利部門：組織與運作（第三版）。
AccountAbility (2015), “AA1000 STAKEHOLDER ENGAGEMENT STANDARD”
Alexander Dyck, Karl V.Lins, Lukas Roth, Hannes F.Wagner (2019), “Do institutional investors drive corporate social responsibility? International evidence” Journal of Financial Economics 131 (2019) 693–714
Arnaud Sentis and Nicolas Desneux (2019), “Editorial overview: Global change: integrating ecological and evolutionary consequences across time and space” Insect Science
Axel Decourtye, Cedric Alaux, Yves Le Conte1 & Mickael Henry (2019), “Toward the protection of bees and pollination under global change: present and future perspectives in a challenging applied science” Insect Science
Business Roundtable (2019), “Business Roundtable Redefines the Purpose of a Corporation to Promote ‘An Economy That Serves All Americans’ ”
Chi-Jui Huang, Wen-Chyan Ke, Chih-Pin Lin (2020), “Does CSR Materiality Affect Financial Performance in Taiwan?” Journal of Financial Studies
Corporate Citizenship (2019), “LBG Framework and Measurement”, https://corporate-citizenship.com/service/lbg/
FAO Organization (2020), “Global Soil Partnership”, http://www.fao.org/global-soil- partnership/areas-of-work/soil-fertility/en/
Fei Lun, Moucheng Liu, Dan Zhang, Wenhua Li and Junguo Liu (2016), “Life Cycle Analysis of Carbon Flow and Carbon Footprint of Harvested Wood Products of Larix principis-rupprechtii in China” Sustainability 2016, 8(3), 247, https://doi.org/10.3390/su8030247
L. Bakker, J. Sok, W. van der Werf, F.J.J.A. Bianchi (2021), “Kicking the Habit: What Makes and Breaks Farmers' Intentions to Reduce Pesticide Use?” Ecological Economics
Lata Rani, Komal Thapa, Neha Kanojia, Neelam Sharma, Sukhbir Singh, Ajmer Singh Grewal, Arun Lal Srivastav, Jyotsna Kaushal (2020), “An extensive review on the consequences of chemical pesticides on human health and environment” Journal of Cleaner Production
National Library of Medicine, “Fenbutatin oxide” National Library of Medicine, “Metalaxyl”

Reuters (2021), “EU lawmakers call for carbon border costs by 2023, eventually for all industry”, https://www.reuters.com/article/eu-carbon-border- idUSL1N2KA0PL
Robert G. Eccles and Svetlana Klimenko (2019), “The Investor Revolution” Harvard Business Review
Taiwan Environmental Protection Administration (2020), “Carbon pricing options for Taiwan”
The World Economic Forum (2020), “Measuring Stakeholder Capitalism Towards Common Metrics and Consistent Reporting of Sustainable Value Creation”
TYLER M. and SCOTT E. (2015), “LIVING IN THE ENVIRONMENT, 18 e ”,
https://slidetodoc.com/living-in-the-environment-18-e-g-tyler-7/
Tyler P Quigley, Gro V Amdam and Gyan H Harwood (2019), “Honey bees as bioindicators of changing global agricultural landscapes” Insect Science
UNEP Inquiry (2016), “THE FINANCIAL SYSTEM WE NEED: FROM MOMENTUM TO TRANSFORMATION”
United Nations Global Compact (2019), “THE DECADE TO DELIVER A CALL TO BUSINESS ACTION”, https://www.accenture.com/_acnmedia/PDF- 109/Accenture-UNGC-CEO-Study.pdf
University of Cambridge (2021), “Rising Temperatures, Falling Ratings: The Effect of Climate Change on Sovereign Creditworthiness”
WBCSD (2020), “Reinventing capitalism: a transformation agenda”
West & Marland (2002), “A synthesis of carbon sequestration, carbon emissions, and net carbon flux in agriculture: comparing tillage practices in the United States” Agriculture, Ecosystems and Environment 91 (2002) 217–232
Wikipedia (2020), “Ethion”
Wikipedia (2020), “Pesticide toxicity to bees” Wikipedia (2021), “Carbendazim”
Wikipedia (2021), “Phosmet”
Woei Chyuan Wong, Jonathan A. Batten, Abd Halim Ahmad, Shamsul Bahrain Mohamed-Arshad, Sabariah Nordin, Azira Abdul Adzis (2020), “Does ESG certification add firm value?” Finance Research Letters
World Economic Forum (2021), “The Global Risks Report 2021 16th Edition INSIGHT REPORT”