聖嚴法師倡導「心靈環保」，面對人心浮動、政治對立與競爭的社會，心靈環保與社會價值愈顯重要。本研究採取英國社會價值學會推動的社會投資報酬（social returnon investment，簡稱SROI）分析，探討非營利組織的社會價值與影響力，並以財團法人至善社會福利基金會的都市原住民照顧計畫「汐止花東新村原住民住宅」為範圍。透過SROI 的六項步驟與七項原則，具體描繪及衡量公益活動投入、產出與成果之間因果關係，並以貨幣為統一衡量單位加以表達。本研究針對都市原住民計畫利害關係者的深度訪談與問卷調查，藉由SROI 的原則與步驟分析，計算其社會價值與社會影響力。研究發現，當我們將這些成果轉換為具體數字或貨幣時，每投入新臺幣1 元，可以創造2.04 元社會價值；另對於不確定性進行敏感性分析時，其社會價值在1.53 元至5 元之間。歸納各類利害關係者之社會價值比重依序為：家長／主要照顧者（48%）、孩童（35%）、行政人員（14%）與長者（3%）。顯示此計畫實施者（家長／主要照顧者，行政人員）與受益者（孩童與長者）同蒙其利。亦如佛法的「所謂布施者，必獲其利益」，也佐證聖嚴法師所說：「培福有福」，「布施的人有福，行善的人快樂」，以及學會心與境的重新對待方式，體會心不隨境轉的微妙心法，實踐心靈環保的精神。整體而言，本研究具有實踐佛法和利益眾生之功能，並有實務的參考價值。

Master Sheng Yen advocates spiritual environmental protection, in the face of a society where people are floating, politically opposed and competitive, protecting the spiritual environment and social value are becoming more and more important. This article adopts the social return on investment (SROI) analysis promoted by the Social Value UK to explore the social value and influence of non-profit organizations, and to use the urban indigenous care plan of the Zhi-Shan Foundation Taiwan. “ Indigenous House of Xizhi Hua- Dong New Village” in the Taipei area, after expanded into “The Wawa Forest: the Good Child Development Center”. Through the six steps and seven principles of SROI, the relationship between change and outcome is reflected and measured. The theory of change is expressed in terms of currency. In this paper, in-depth interviews and questionnaire surveys of urban indigenous stakeholders, through the SROI principles and steps analysis, calculate their social value and social impact. The study found when we converted these outcomes into concrete figures and currency, that for every NT$1 invested, it can create a social value of NT$2.04, and for sensitivity analysis of uncertainty, the outcomes are between NT$1.53 to NT$5. The social value of the various stakeholders can be summarized as follows: parents/ primary caregivers (48%), children (35%), administrative staff (14%) and elders (3%). Shows that the applicant (parents/ primary caregivers, administrative staff) and recipients (children and elders) of this project share the same benefits. Therefore, it supports what the Dharma said: “The so-called donors must benefit from it,” as well as what Master Sheng Yen said: “Nurture blessings and you will be blessed,” “The charitable are blessed; the virtuous, happy.” And learn how to retreat the mind and the environment, the subtle mind work that the mind does not change with the situation, and practice the spirit of spiritual and environmental protection. Overall, this article has the functions of practicing Buddhism and benefiting sentient beings, and has practical reference value.