社會網絡公司是一家以協助非營利組織為出發點成立的社會企業，本個案以經營團隊申請「社會福祉及社會企業公益信託循環基金」投資為核心議題，引導同學由社會企業創立的歷程中，了解社會企業的運作實務，學習社會影響力的概念，並了解「社會投資報酬率（Social Return on Investment, SROI）」的內涵，引導計算SROI的直接效益與間接效益。本個案透過SROI的討論連結個案公司營運策略與營運成果，引導同學了解社會企業如何創造社會價值，適用於社會企業、創業管理等課程討論。

A social network company is a social enterprise with the purpose of assisting non-profit organizations. This case uses a management team’s application for investment in the “Social Welfare and Social Enterprise Charity Trust Revolving Fund” as the core topic. During this case process, teachers guide students to understand the process of establishing a social enterprise. From the operation practices of social enterprises, students learn the concept of social influence, and develop understanding of the connotation of “Social Return on Investment (SROI)”. This case process guides students to calculate the direct and indirect benefits of SROI. Through discussion of SROI, the case company’s operating strategy and results are connected, and students are led to understand how social enterprises create social value. This teaching case is suitable for social enterprise, entrepreneurial management and other course discussions.