제1장 연구개요 ·········································································································· 1 1. 연구 배경 및 목적 ··························································································· 1 1) 배경 ············································································································ 1 2) 연구 목적 ···································································································· 5 2. 연구범위 및 방법 ····························································································· 5 1) 연구범위 ······································································································ 5 2) 연구방법 ······································································································ 5 3) 연구추진체계 ······························································································· 6 3. 선행연구 ········································································································· 7 1) 사회적 가치 창출 주체에 대한 연구 ··························································· 7 2) 사회적 가치 측정·방법에 대한 연구 ··························································· 7 3) 사회적 가치 지표개발에 대한 연구 ···························································· 8 4) 사회적 가치 성과 측정 및 성과에 대한 연구 ············································· 8 제2장 사회적 가치에 대한 고찰 ················································································· 9 1. 사회적 가치 ······································································································ 9 1) 사회적경제와 사회적경제기업 ······································································ 9 2) 사회적 가치의 개념 ·················································································· 10 3) 국내의 사회적 가치 내용 ·········································································· 12 2. 사회적 가치 창출 사례 ··················································································· 16 1) 사회적 가치 반영 정책 예시 ···································································· 16 2) 사회적 가치 창출 사례 ············································································· 17 3. 사회적 가치 평가 ··························································································· 22 1) 사회적 가치 평가 동향 ············································································· 22 2) 사회적 가치 평가 방법 ············································································· 23 제3장 부산지역의 사회적 문제 및 사회적 가치 ······················································· 36 1. 부산지역 사회문제 인식 ················································································· 36 1) 코로나19 이전의 사회적 문제 인식 ························································· 36 2) 코로나19 이후의 사회적 문제 인식 ························································· 37 3) 지역 언론에서 본 사회적 가치 ································································· 39 2. 부산지역 사회적 가치 ····················································································· 41 1) 부산광역시 ································································································ 41 2) 부산광역시 자치단체(구·군) ······································································ 43 3. 부산 사회적경제기업의 사회적 가치 ······························································· 45 1) 사회적경제기업 현황 ················································································· 45 2) 부산 사회적경제기업의 사회적 가치 인식 ················································ 46 4. 시사점 ············································································································ 51 1) 코로나19가 중요한 사회적 문제로 인식됨 ··············································· 51 2) 부산지역의 사회적 가치는 다양하게 추진되지 못함 ································· 51 3) 일자리 창출과 취약계층 고용기회 증진을 중요한 사회적 가치로 인식 ·· 52 4) 다양한 사회가치 창출 활동과 사회적 가치와 성과에 대한 인식 제고 ····· 53 제4장 부산 사회적경제기업의 성과 분석 ································································· 54 1. 성과 분석 개요 ······························································································· 54 1) 조작적 개념 ···························································································· 55 2) 분석자료 ···································································································· 56 2. 사회적기업 성과 ····························································································· 57 1) 사회적 성과 ······························································································ 57 2) 경제적 성과 ······························································································ 60 3. 사회적경제기업의 성과 변화 ··········································································· 62 1) 코로나19 전후의 사회적 성과 ·································································· 62 2) 코로나19 전후의 경제적 성과 ·································································· 65 3) 정부지원금의 규모 변화 ············································································ 68 4. 시사점 ············································································································ 69 제5장 코로나19 이후의 부산 사회적경제기업의 사회적 가치 제고방안 ·················· 71 1. 부산 사회적경제기업의 사회적 가치 제고 방향 ············································· 71 1) 사회적 가치 창출 주체의 지속 가능성 제고 ············································ 71 2) 사회적 가치 인식영역 확대 및 사회적 가치 실적 제고 ··························· 72 3) 부산지역 사회적 가치 평가제도 및 시스템 구축 ······································ 73 4) 부산지역의 사회적경제기업의 투명성 제고와 홍보지원 ···························· 73 2. 부산 사회적경제기업 사회적 가치 제고 방안 ················································· 73 1) 사회적 가치 창출 주체의 지속 가능성 제고 ············································ 73 2) 사회적 가치 인식영역 확대 및 사회적 가치 실적 제고 ························· 81 3) 부산지역 사회적 가치 평가제도 및 시스템 구축 ······································ 85 4) 부산지역의 사회적경제기업의 투명성 제고와 홍보지원 ···························· 90 제6장 요약 및 향후과제 ·························································································· 92 1. 요약 ················································································································ 92 2. 한계점과 향후과제 ·························································································· 94 1) 한계점 ······································································································· 94 2) 향후과제 ···································································································· 94 Abstract ·················································································································· 96 참고문헌 ··················································································································· 97 부록 ························································································································ 100 부록 1. 설문지 ·································································································· 100 부록 2. 설문조사 결과 ······················································································ 110 부록 3. 전문가 의견조사 결과 ·········································································· 152

<표 1-1> 지속가능발전목표(SDGs) 기본정신과 목표 ······················································ 2 <표 1-2> 민간 대기업의 사회적경제기업 지원사업 현황 ················································· 3 <표 2-1> 사회적경제기본법안 상의 사회적경제기업 ······················································ 10 <표 2-2> 사회적 가치 개념 ··························································································· 11 <표 2-3> 사회적 경제 기본법(안)의 내용과 주요 의미 ················································· 13 <표 2-4> 공공부문의 사회적 가치 ··············································································· 14 <표 2-5> 지방정부 차원의 사회적 가치 내용 ······························································· 15 <표 2-6> 사회적 가치 반영 정책 사례 예시 ································································· 16 <표 2-7> 상생협력 분야 사례 ······················································································· 17 <표 2-8> 인권분야 사례 ································································································ 18 <표 2-9> 시민참여 분야 사례 ······················································································· 19 <표 2-10> 해외기업의 사례 ··························································································· 20 <표 2-11> 국내기업의 사례 ··························································································· 21 <표 2-12> 사회적 가치 평가 도구 예시 ······································································· 22 <표 2-13> DJSI의 측정항목 ······················································································· 25 <표 2-14> 고용노동부의 사회적 가치 측정표 ······························································· 27 <표 2-15> 소셜벤처의 사회성 판별표 ··········································································· 28 <표 2-16> 기업 유형별 평가영역 및 가중치(표준모형) ················································· 29 <표 2-17> KSI 지속가능지수 평가 항목 ······································································· 30 <표 2-18> KEJI 경제정의지수 평가 항목 ····································································· 31 <표 2-19> 전경련의 사회공헌 측정지표 ········································································ 33 <표 3-1> 분야별 심각한 사회적 문제 인식 ··································································· 38 <표 3-2> 부산광역시 사회적기업 육성 지원계획(2020년) ············································ 42 <표 3-3> 부산청년 소셜벤처 HUB 조성사업 추진전략과 과제 ····································· 43 <표 3-4> 부산광역시 구‧군의 사회적 가치 ··································································34 <표 3-5> 부산광역시 조례상의 사회적경제기업 ····························································· 45 <표 3-6> 주요 도시의 사회적경제기업의 현황 ······························································ 46 <표 3-7> 사회목적 실현유형별 현재 시행 중인 사회가치 창출 활동 ···························· 49 <표 3-8> 부산 사회적경제기업의 사회적 가치 창출 사례 ············································· 49 <표 4-1> 부산 사회적경제기업의 설문 응답 수 ···························································· 57 <표 4-2> 취약계층 근로자 채용 현황 ··········································································· 58 <표 4-3> 사회적기업 취약계층 유급근로자수와 임금총액 ············································· 58 <표 4-4> 사회목적 재투자 분야별 금액 ········································································ 59 <표 4-5> 사회적기업 사회목적 재투자 금액 ································································· 59 <표 4-6> 사회적기업 매출액 평균 ················································································· 60 <표 4-7> 사회적기업 평균 영업이익 ············································································· 61 <표 4-8> 사회적기업 평균 당기순이익 ·········································································· 61 <표 4-9> 사회적경제기업의 상시근로자 수(2018년~2020년) ······································· 63 <표 4-10> 사회적경제기업의 취약계층 근로자 수(2018년~2020년) ···························· 63 <표 4-11> 사회적경제기업의 사회적 성과 요약 ···························································· 64 <표 4-12> 사회적경제기업의 매출액 변화(2018년~2020년) ········································ 65 <표 4-13> 사회적경제기업의 영업이익(2018년~2020년) ·············································· 66 <표 4-14> 사회적경제기업의 당기순이익(2018년~2020년) ·········································· 67 <표 4-15> 사회적경제기업의 경제적 성과 요약 ···························································· 68 <표 4-16> 사회목적 유형별 정부지원금 평균 ······························································· 69 <표 5-1> 경영 전반의 주요 애로사항 ··········································································· 75 <표 5-2> 코로나19 관련 주요 도시의 자금지원 정책 ··················································· 76 <표 5-3> 코로나19 관련 주요 도시의 구매지원 정책 ··················································· 78 <표 5-4> 코로나19 관련 지역의 판매지원 정책 ··························································· 79 <표 5-5> 지역차원에서 우선적으로 관심을 가져야 할 사회적 가치 ····························· 81 <표 5-6> 사회서비스 제공 실적(2020년) ······································································ 82 <표 5-7> 일자리 제공 실적(2020년) ············································································ 83 <표 5-8> 연도별 부산지역 사회적기업 자율 경영공시 기업수 ······································ 90

<그림 1-1> SDGs의 목표 ······························································································· 2 <그림 1-2> 연구추진체계 ································································································· 6 <그림 2-1> 사회적 가치 실현을 위한 공공부문의 추진전략 ········································· 14 <그림 2-2> MSCI ESG 점수 ······················································································· 26 <그림 2-3> 한국기업지배구조원의 ESG 평가 구성 ····················································· 30 <그림 2-4> SPC 평가 항목 ·························································································· 34 <그림 2-5> SK의 사회성과 측정 시스템 ······································································· 35 <그림 3-1> 지역 언론의 사회적 가치 노출 정도 ························································ 40 <그림 3-2> 지역 언론의 분야별 사회적 가치 노출 ······················································· 40 <그림 3-3> 부산 사회적경제 육성 조례의 사회적 가치 동의 정도 ······························· 47 <그림 3-4> 부산 사회적경제 육성 조례의 사회적 가치 중요도 ···································· 47 <그림 3-5> 사회가치 창출 활동 ···················································································· 48 <그림 3-6> 부산 사회적경제 육성 조례의 사회적 가치 포트폴리오 분석 ····················· 52 <그림 4-1> 성과 평가의 일반적 흐름 ········································································· 54 <그림 4-2> 사회적 성과 변화 ······················································································· 62 <그림 4-3> 경제적 성과 변화 ······················································································· 65 <그림 4-4> 정부지원금 ·································································································· 68 <그림 5-1> 사회적경제기업이 창출한 사회적 가치의 측정에 대한 의견 ······················· 85 <그림 5-2> 사회적 가치의 금전적 보상에 대한 의견 ··················································· 86 <그림 5-3> 서울형 사회가치지표 구성도 ······································································· 87 <그림 5-4> 고용성과의 이해관계자 계정과 성과계산 ···················································· 89