臺灣因高齡化伴隨長照等結構性社會問題，促使基金會介入提供直接與健康倡議服務，然而基金會提供樂齡教育服務是否產生正向社會影響力？影響的面向與程度為何？同類型基金會社會影響力又是否相同？對此，本研究針對基金會健康倡議導向於高齡化問題，提供服務產生改變的面向、程度與社會影響力來進行探討。
執行上，本研究以兩家基金會作為實務面代表，及兩位利害關係人作為成效面代表，且以文件分析法，蒐集高齡服務基金會運作模式與社會影響力成效評估之文獻，再以半結構式訪談法，蒐集高齡基金會健康倡議導向樂齡教育服務之成效，以進一步探討其社會影響力。
研究結果顯示，基金會透過社區據點形式，對高齡者的能力、想法、態度、行為與適能等面向產生改變，而改變過程主要藉由知識的傳遞，環境與同儕間的影響，加上社區培力角色間的轉換，使服務達永續性，再經由反思自我，採取正向的態度面對老化，讓晚年生活更有意義。而服務型態與利害關係人於基金會串聯資源網絡中扮演關鍵的角色，最後同類型基金會的社會影響力差異在於，因服務內容的強度，個人的生命樣貌與遭遇的挫折等因素，使服務產生改變的程度不同，對此高齡基金會若符合全部標準，將達到正向的社會影響力。

In Taiwan, aging is accompanied by structural social problems such as long-term care, prompting foundations to intervene in providing direct and health advocacy services. However, does the Foundation's initiatives of adult education services have a positive social impact？ What is the aspect and extent of impact？ Is the social impact of similar foundations the same？ In this regard, this study discusses the aspect, extent and social impact of the foundation's health advocacy oriented towards the aging problem.
The study used two foundations as the representatives of practice and two stakeholders as the representatives of effectiveness, used document analysis method to collect literature on the operation mode and social impact evaluation of senior service foundations, and then use a semi-structured interview method to collect data on the effectiveness of adult education services oriented towards the health advocacy of the senior service foundation, to further explore its social impact.
The results showed that foundations through community strongholds, was be able to change the abilities, thoughts, attitudes, behaviors, and fitness of the elderly, and the change process is mainly through the transfer of knowledge, environment and peers influence, and the transformation of roles in community, so that service to achieve sustainability, and then through self-reflection, adopt a positive attitude to face aging, so that life in old age will be more meaningful. Stakeholders in the Foundation's tandem resource network play a key role, the last, the difference in social impact of foundations of the same type lies in the intensity of service content, personal life, setbacks, and other factors that change the degree of service. If the senior foundation meets all the standards, it will have a positive social impact.

一、中文部分
內政部統計處 (2022)。110年簡易生命表提要分析，2022年10月13日，取自：
https://www.moi.gov.tw/cl.aspx?n=15944
左延玖、余嬪 (2020)。福建省鄉村樂齡學堂發展與推行模式之解析。輔仁管理評論(社會企業專刊)，27 (1)，69-86。
https://www.airitilibrary.com/Publication/alDetailedMesh?DocID=10254412-202001-202003130007-202003130007-69-86
江大樹、詹弘廷、李希昌、梁鎧麟 (2021)。長期照顧的社會經濟與網絡治理：「厚熊笑狗」行動研究初探。國家發展研究，20 (2)，1-45。
https://doi.org/10.6164/jnds.202106_20(2).0001
池祥麟 (2017)非營利組織與營利部門的互動關係。載於蕭新煌、官有垣、陸宛蘋(編)，非營利部門組織與運作(第三版，159-161頁)。巨流圖書公司。
行政院國家永續發展委員會 (2019年7月31日)。臺灣永續發展目標，2022年10月13日，取自：
https://ncsd.ndc.gov.tw/Fore/AboutSDG
李佩芳 (2020)。從整合照顧發展檢視台灣社區整合照顧系統之建置。台灣社區工作與社區研究學刊，10 (2)，91-134。
https://doi.org/10.3966/222372402020101002003
李若綺、廖燕秋 (2021)。漫談高齡專業下之創新人才培育模式-以弘道為例。社區發展季刊，173，208-216。
https://tpl.ncl.edu.tw/NclService/JournalContentDetail?SysId=A2021088762
李龍檳 (2022年4月8日)。少子化與高齡化趨勢對台灣產業未來的影響。工商時報，2022年10月15日，取自：
https://view.ctee.com.tw/social/38879.html
林佳懃 (2018)。以9W多元思維模式建構居家托育服務中心社會資源網絡整合之道。家庭教育雙月刊，74，31-46。
https://www.airitilibrary.com/Publication/alDetailedMesh?docid=18169651-201807-201807310012-201807310012-31-46
林家五、胡宛仙 (2011)。非營利組織之組織認定歸類模式：利益關係者理論觀點。臺大管理論叢，22 (1)，97-134。
http://review.management.ntu.edu.tw/paper/1362-P.pdf
林淑馨 (2016)。非營利組織概論〔第2版〕。巨流圖書。
侯亨庭 (2019年10月5日)。什麼是長照2.0 A、B、C據點？宜蘭縣政府衛生局電子報，173，2022年11月19日，取自：
https://epaper.ilshb.gov.tw/view.php?id=1556
徐怡珊、周典、劉楠 (2017)。香港安老服務設施體系的構成特徵及其規劃啟示。國際城市規劃，32 (6)，77-83。
http://upi-planning.org/Files/hjcsgh/MagazinePDF/ef7f7e5e-232b-4716-ba68-491a70109f5c.pdf
洪大川、魏菁瑤、黃初雪、張文瀚、葉宏一、施壽全 (2018)。多元社區健康營造、連結長照永續深耕。健康促進研究與實務，1 (1)，9-19。
https://doi.org/10.29442/HPRP.201807_1(1).0002
翁瑞萱、徐愫萱、璩大成、謝明軒、吳淑雯、黃肇明、周姚均 (2019)。建構社區整合照顧模式之醫養結合。北市醫學雜誌，16，60-67。
https://doi.org/10.6200/tcmj.201910/sp_16.0006
張玉龍 (2020)。非營利老人福利機構的組織績效與困境：社會影響力觀點的分析。社會政策與社會工作學刊，24 (2)，95-141。
https://doi.org/10.6785/SPSW.202012_24(2).0003
許君強、胡哲豪 (2018)。臺灣推動老人健康促進之回顧與前瞻。健康促進暨衛生教育雜誌，(42)，39-65。
https://www.airitilibrary.com/Publication/alDetailedMesh?docid=15613852-201806-201903250013-201903250013-39-65
張美淑 (2016)。共識團體作為社區照顧關懷據點之輔導策略：老五老基金會輔導新據點之方法。台灣社區工作與社區研究學刊，6 (2)，153-170。
http://www.tacws.org/zh-TW/practices/download/journals62/060206.pdf
張竣傑 (2018)。從偏鄉社區照顧開展至整合照顧模式(BC)-以宜蘭縣大同鄉為例。長期照護雜誌， 22 (1)，25-31。
https://doi.org/10.6317/ltc.201805_22(1).0004
張語倩、陳雅美 (2020)。C 級巷弄長照站整合照顧的現況、挑戰與機會-世界衛生組織整合照顧(ICOPE)服務層次之觀點。長期照護雜誌，24 (2)，93-109。
https://doi.org/10.6317/LTC.202008_24(2).0002
國家發展委員會 (2022年8月)。「中華民國人口推估（2022年至2070年）」，2022年10月13日，取自：
https://pop-proj.ndc.gov.tw/chart.aspx?c=10&uid=66&pid=60
邱慈穎、陳雅美 (2018)。長照整合機制概述。長期照顧雜誌，22 (1)，1-5。
https://doi.org/10.6317/LTC.201805_22(1).0001
莊俐昕 (2019)。原鄉地區社會服務組織資源網絡運作之研究-以暨南大學合作經驗為例。台灣原住民族研究學報，9 (1)，77-104。
https://www.airitilibrary.com/Publication/alDetailedMesh?DocID=P20161117001-201903-201902150007-201902150007-77-104
莊彥輝 (2020)。初探我國樂齡社會企業連結在地資源之經營策略。福祉科技與服務管理學刊，8 (1)，32-57。
https://js.gerontechnology.org.tw/csgj/index.php/JGSM/article/view/601/581
莊家怡、鄭南 (2017)。非營利組織推動高齡者健康促進活動之探討-以台灣地區揚生慈善基金會為案例。福建論壇．人文社會科學版，4，165-171。
https://www.ysfoundation.org.tw/Upload/News/2018022214500907.pdf?fbclid=IwAR3rSPWGeZXa4urwwJnlG5q6sr6KGSP1VYj0KaFp0WSY_8dLfaCU3_2zE-A
黃彥宜、蕭淑媛、侯莉玲、陳冠雄、楊惟方、林奕雯、劉興光 (2021)。屏北區社區照顧服務支援中心經驗初探。台灣社區工作與社區研究學刊，11 (2)，87-125。
http://www.tacws.org/zh-TW/practices/download/journals112/110203.pdf
黃源協 (2020)。社會工作的網絡與團隊管理。載於黃源協、莊俐昕、吳信來(編)，社會工作管理(頁288-289)。國立空中大學出版中心。
黃瑞臻 (2021)。長照人才的培育-永信社會福利基金會的長照職能分級與培訓制度簡述。台灣社區工作與社區研究學刊，11 (3)，163-176。
https://doi.org/10.53106/222372402021121103005
黃龍冠、楊培珊 (2021)。以長照2.0為基礎回顧臺灣長照政策發展與評析未來挑戰。福祉科技與服務管理學刊，9 (2)，212-236。
http://dx.doi.org/10.6283/JOCSG.202106_9(2).212
程航 (2020)。內生型與外衍型中介組織網絡連結之比較研究—從社區照顧與社會資本建構觀點。社會發展研究學刊，(26)，1-41。
https://doi.org/10.6687/jsds.202009_(26).0001
游曉微、鞏愛華、植村尚史、陳雅美 (2019)。日本介護制度沿革對台灣長期照顧體系發展之啟示。台灣公共衛生雜誌，38 (5)，457-469。
http://dx.doi.org/10.6288/TJPH.201910_38(5).108020
楊子申、 趙忠傑 (2018)。臺灣社會企業績效與社會影響力評估系統之研究。兩岸企業社會責任與社會企業家學術期刊，(3)，155-180。
https://www.airitilibrary.com/Publication/alDetailedMesh?DocID=P20160922005-201801-201802060014-201802060014-155-180&PublishTypeID=P001
楊家彥 (2021)。從影響力地圖到關鍵成果的目標管理之路。台灣經濟研究月刊，44 (7)，12-22。
http://dx.doi.org/10.29656/TERM.202107_44(7).0003
詹麗珠、劉嘉雯、龔珏穎 (2021)。淺談長照人員培訓制度及職能規劃-以切膚之愛基金會居服員為例。台灣社區工作與社區研究學刊，11 (3)，177-194。
http://dx.doi.org/10.53106/222372402021121103006
臺中市政府社會局 (2021年2月22日)。臺中市社會福利基金會運作工作手冊業務篇，2022年11月20日，取自：
https://www.society.taichung.gov.tw/media/653576/%E8%87%BA%E4%B8%AD%E5%B8%82%E7%A4%BE%E6%9C%83%E7%A6%8F%E5%88%A9%E5%9F%BA%E9%87%91%E6%9C%83%E9%81%8B%E4%BD%9C%E5%B7%A5%E4%BD%9C%E6%89%8B%E5%86%8A-%E6%A5%AD%E5%8B%99%E7%AF%871100222.pdf
趙永茂、彭均媛 (2017)。政府與非營利組織之互動關係：以臺北市社會福利服務為例。載於趙永茂、韓保中(編)，臺灣的民主生機：治理能力、政策網絡與社區參與(頁320)。臺大出版中心。
葉俊廷 (2017)。老人福利機構資源運用策略之研究。當代社會工作學刊，9，51-77。
https://reurl.cc/kd8EpG
黎世宏、陳阮玲 (2017)。嘉義縣社區整體照顧ABC模式-民雄、溪口。長期照護雜誌，21 (1)，9-14。
https://doi.org/10.6317/ltc.21.9
劉雅文、呂朝賢 (2019)。以社區為場域之老人照顧服務發展歷程：述說宜蘭縣尾塹社區。靜宜人文社會學報，13 (3)，99-134。
https://b009.pu.edu.tw/p/16-1018-15960.php?Lang=zh-tw
衛生福利部社會及家庭署 (2015年1月29日)。社區照顧關懷據點現況與發展，2022年11月22日，取自：
http://www.ey.gov.tw/Upload/RelFile/19/721243/3660d589-e720-4c87-8fee-37b0547c3e58.pdf
陳氏碧玉、吳明儒、蔡政良 (2020)。以社區為基礎之老人照顧模式-以越南和平省與興安省為例。台灣社區工作與社區研究學刊，10 (2)，1-52。
https://doi.org/10.3966/222372402020101002001
陳星穎 (2020年10月28日)。以「公私夥伴關係」破除補助思維——解密政府、企業與社會創新組織合作的三贏之道，2022年11月15日，取自：
https://www.seinsights.asia/article/3290/3268/7439
陳郁函、黃榮源 (2018)。臺灣長期照顧政策之執行與展望：以公私協力治理觀點分析。文官制度季刊，10 (2)，53-83。
https://ws.exam.gov.tw/Download.ashx?u=LzAwMS9VcGxvYWQvMTUvcmVsZmlsZS8xMjAwMS8zOTk5Ni8yNDdhYmEwMS0xNjVhLTRhZWMtYmJkZC1jYmY1ZjJiOGYxMzkucGRm&n=MTAtMi0yX%2Bm7g%2Bamrua6kOOAgemZs%2BmDgeWHvS0t6Ie654Gj6ZW35pyf54Wn6aGn5pS%2F562W5LmL5Z%2B36KGM6IiH5bGV5pyb77ya5Lul5YWs56eB5Y2U5Yqb5rK755CG6KeA6bue5YiG5p6QLnBkZg%3D%3D
潘淑滿 (2022)。質性研究：理論與應用(第二版)。心理出版社股份有限公司。
謝明原 (2019)。樂齡學習中心資源整合與協調合作之研究。福祉科技與服務管理學刊，7 (2)，133-149。
https://doi.org/10.6283/JOCSG.201906_7(2).133
謝聖哲 (2018)。從社區照顧關懷據點到巷弄長照站:挑戰與困境。台灣社區工作與社區研究學刊，8(1)，1-34。
http://www.tacws.org/zh-TW/practices/download/journals81/080101.pdf
謝儒賢 (2015)。方案邏輯模式的基本概念。載於謝儒賢、吳來信、王秀燕、白倩如(編)，方案設計與評估(85頁)。國立空中大學出版中心。
韓意慈、徐煒勛 (2018)。誰在虛擬社會中做什麼？非營利組織資源與官網資訊的內容分析。公共行政學報，55，37-71。
http://dx.doi.org/10.30409/JPA.201809_(55).0002
蕭新煌 (2014)。書寫台灣第三部門史I。高雄市：巨流圖書公司。
二、英文部分
Adhabi, E., & Anozie C. B. (2017). Literature review for the type of interview in qualitative research. International Journal of Education, 9(3), 1-12.
https://doi.org/10.5296/ije.v9i3.11483
Adu, P. (2021). Qualitative data coding. Retrieved November 23, 2022, from
https://www.researchgate.net/publication/353174130_Qualitative_Data_Coding
Almog-Bar, M., & Schmid, H. (2018). Cross-sector partnerships in human services: Insights and organizational dilemmas. Nonprofit and Voluntary Sector Quarterly, 47(4), 119-138.
https://doi.org/10.1177/0899764018771218
Anheier, H. K. (2014). Nonprofit organizations: Theory, management, policy (2nd ed.), Routledge.
Asian Development Bank (ADB). (2020). Population aged 65 years and older.Retrieved October 21, 2022, from
https://kidb.adb.org/themes/regional-tables/rt-1-people
Bagnoli, L., & Megali, C. (2011). Measuring performance in social enterprises. Nonprofit and Voluntary Sector Quarterly, 40(1), 149-165.
Belcher, B., Claus, R., Davel, R., Jones, S., & Ramirez, L. (2019). Research theory of change: A practical tool for planning and evaluating change-oriented research. Retrieved November 19, 2022, from
https://researcheffectiveness.ca/wp-content/uploads/sites/7/2019/08/Theory-of-Change-Toolkit.pdf
Belcher, B., & Claus, R. (2020). Theory of change. td-net toolbox profile (5). Swiss Academies of Arts and Sciences: td-net toolbox for co-producing knowledge. Retrieved November 19, 2022, from
https://zenodo.org/record/3717451#.Y2fvcHZBy3B
Boiardi, P., & Nicholls, J. (2017, October 31). Impact management principles. European venture philanthropy association and Social value international.Retrieved December 27, 2022, from
https://www.evpa.ngo/insights/impact-management-principles
Bogdan, R. C., & Biklen, S. K. (1982). Qualitative research for education: An introduction to theory and methods, Allyn & Bacon.
Buck, D., & Ewbank, L. (2020, November 04). What is social prescribing? The King’s Fund. Retrieved November 23, 2022, from
https://www.kingsfund.org.uk/publications/social-prescribing
Busetto, L., Wick, W., & Gumbinger, C. (2020). How to use and assess qualitative research methods. Neurological Research and Practice, 2(1), 14.
https://doi.org/10.1186/s42466-020-00059-z
Carney, P., & O'Shea, E. (2020). Philanthropy and dementia care in Ireland. Dementia, 19(4), 951-964.
https://doi.org/10.1177/1471301218791847
Centre for Social Impact (no date). What is social impact？ Retrieved November 19, 2022, from
https://www.csi.edu.au/about/
Cochrane, A., McGilloway, S., & Donnelly, M. (2018). Working with, and for, older people through philanthropy-Funded non-profit organisations in Ireland. Ageing International, 43, 464-476.
https://doi.org/10.1007/s12126-017-9294-6
Collins, M., Lee, X., & Kozyra, J. (2022). How impact investing could help improve health and well-being. Retrieved November 19, 2022, from
https://www.bridgespan.org/insights/how-impact-investing-could-help-improve-health-and-well-being
Do Adro, F., Fernandes, C. I., & Veiga, P. M. (2022). The impact of innovation management on the performance of NPOs: Applying the tidd and bessant model (2009). Nonprofit Management and Leadership, 32(4), 577-601.
https://doi.org/https://doi.org/10.1002/nml.21501
Ehrenberg, N., Vandenbroeck, P., Sørensen, M., & Vandensande, T. (2021). Integrated community care -A community-driven, integrated approach to care. In: Amelung, V., Stein, V., Suter, E., Goodwin, N., Nolte, E., & Balicer, R. (eds) Handbook integrated care. Springer, 105-118。
https://doi.org/10.1007/978-3-030-69262-9_7
European Venture Philanthropy Association (2017). Impact management process overview, Impact management principles. Retrieved December 27, 2022, from
https://socialvalueuk.org/wp-content/uploads/2017/09/Impact_Management_Principles.pdf
Feng, Z., Glinskaya, E., Chen, H., Gong, S., Qiu, Y., Xu, J., & Yip, W. (2020). Long-term care system for older adults in China: policy landscape, challenges, and future prospects. The Lancet, 396(10259), 1362-1372.
https://doi.org/10.1016/S0140-6736(20)32136-X
Freeman, R. E. (1984). Strategic management: A stakeholder approach, Boston: Pitman.
Global impact investing network (GIIN). (2020). IRIS+ and the five dimensions of impact. Retrieved December 27, 2022, from
https://iris.thegiin.org/standards/
Gray, M., & Barford, A. (2018). The depths of the cuts: the uneven geography of local government austerity. Cambridge Journal of Regions, Economy and Society, 11(3), 541-563.
https://doi.org/10.1093/cjres/rsy019
Gidron, B., Kramer, R. M., & Salamon, L. M. (1992). Government and the third sector: Emerging relationships in welfare states, Jossey-Bass.
Hadad, S., & Gauca, O. (2014). Social impact measurement in social entrepreneurial organizations. Management and Marketing, 9(2), 119-136.
https://www.researchgate.net/publication/266258977_Social_impact_measurement_in_social_entrepreneurial_organizations
Harji, K., & Jackson, E. (2012). Accelerating impact: achievements, challenges and what’s next in building the impact investing industry. The Rockefeller Foundation. Retrieved November 19, 2022, from
https://www.rockefellerfoundation.org/wp-content/uploads/Accelerating-Impact-Full-Summary.pdf
Hung, C. (2021). Decomposing the effect of commercialization on nonprofit donations. Voluntas , 32, 448-459.
https://doi.org/10.1007/s11266-020-00246-1
Isaacs, S., Jellinek, P. S., & Fulmer, T. (2019). The John A. Hartford foundation and the growth of geriatrics. Health Affairs, 38(1).
https://doi.org/10.1377/hlthaff.2018.05297
Islam, S. (2020). Unintended consequences of scaling social impact through ecosystem growth strategy in social enterprise and social entrepreneurship. Journal of Business Venturing Insights, 13.
https://doi.org/10.1016/j.jbvi.2020.e00159
Khallouk, M., & Robert, M. (2018). Obstacles to management innovation in nonprofit organizations: the case of an international nongovernmental organization. Journal of Innovation Economics and Management, 25(1), 183-210.
Kramer, R. M. (1981). Voluntary agencies in the welfare state. Berkeley：University of california press.
León, T., Liern, V., & Pérez-Gladish, B. (2020). A multicriteria assessment model for countries’ degree of preparedness for successful impact investing. Management Decision, 58(11), 2455-2471.
https://doi.org/10.1108/MD-09-2019-1138
Liu, G.H., & Yang, Y.Y. (2017). Implications on domes- tic non-profit organizations of japanese home care service. Open Access Library Journal, 4(6).
https://doi.org/10.4236/oalib.1103663
Menga, J., Barve, N., & Voss, M. (2022, July 28). Impact investing：Measuring social and financial returns. Stanford social innovation review; Schwab Charitable Fund. Retrieved November 19, 2022, from
https://ssir.org/podcasts/entry/impact_investing_measuring_social_and_financial_returns
Mettgenberg-Lemiere, M. (Ed.) (2016). Venture philanthropy practices in Asia: A guide to effective impact assessment. Asian Venture Philanthropy Network. Retrieved November 19, 2022, from
https://avpn.asia/wp-content/uploads/2016/05/AVPN-IA-report-2016-web.pdf
Our Hong Kong Foundation(OHKF). (2021). Strategic purchasing: Enabling health for all. Retrieved October 13, 2022, from
https://bit.ly/3shk1H1
Plothner, M., Schmidt, K., de Jond, L., Zeidler, J., & Damm, K. (2019). Needs and preferences of informal caregivers regarding outpatient care for the elderly: a systematic literature review. BMC Geriatr, 19, No.82.
https://doi.org/10.1186/s12877-019-1068-4
Polivka, L., & Polivka-West, L. (2020). The changing role of non-profit organizations in the US long term care system. Journal of Aging and Social Policy, 32(2), 101-107.https://doi.org/10.1080/08959420.2019.1642693
Ramia, I., Powell, A., Stratton, K., Stokes, C., Meltzer, A., & Muir, K. (2021). Roadmap to outcomes measurement. Your step-by-step guide to planning, measuring and communicating social impact. Centre for Social Impact. Retrieved November 19, 2022, from
https://assets.csi.edu.au/assets/research/Roadmap-to-Social-Impact.pdf
Roundy, P., Holzhauer, H., & Dai, Y. (2017). Finance or philanthropy? Exploring the motivations and criteria of impact investors. Social Responsibility Journal, 13 (3), 491-512. https://doi.org/10.1108/SRJ-08-2016-0135
Rudnicka, E., Napierała, P., Podfigurna, A., Męczekalski, B., Smolarczyk, R., Grymowicz, M . (2020). The World Health Organization (WHO) approach to healthy ageing, Maturitas, 139, 6-11.
https://doi.org/10.1016/j.maturitas.2020.05.018
Sahar, J., Riasmini, N. M., Kusumawati, D. N., & Erawati, E. (2017). Improved health status and life satisfaction among older people following self-help group intervention in Jakarta. Current Gerontology and Geriatrics Research, No.3879067.
https://doi.org/10.1155/2017/3879067
Santos, K. da-S., Ribeiro, M. C., Queiroga, D. E., Slva, I. A., & Ferreira, S. M. (2020). The use of multiple triangulations as a validation strategy in a qualitative study. Ciênc. saúde coletiva, 25 (2).
https://doi.org/10.1590/1413-81232020252.12302018
Southby, K., South, J., & Bagnall, A.-M. (2019). A rapid review of barriers to volunteering for potentially disadvantaged groups and implications for health inequalities. International Journal of Voluntary and Nonprofit Organizations, 30, 907-920.
https://doi.org/10.1007/s11266-019-00119-2
Trelstad, B. (2016). Impact investing: A brief history. Capitalism and Society, 11(2).
https://ssrn.com/abstract=2886088
United Nations Department of Economic and Social Affairs (UN DESA). (2021). These key messages are based on the report world population policies 2021: Policies related to fertility. Retrieved October 21, 2022, from
https://www.un.org/development/desa/pd/sites/www.un.org.development.desa.pd/files/files/documents/2022/May/undesa_pd_2022_key_messages_wpp_2021.pdf
Van Puyvelde, S., Caers, R., Du Bois, C., & Jegers, M. (2012). The governance of nonprofit organizations: Integrating agency theory with stakeholder and stewardship theories. Nonprofit and voluntary sector quarterly, 41(3), 431-451.
https://doi.org/10.1177/0899764011409757
Wang, R. (2022). Organizational commitment in the nonprofit sector and the underlying impact of stakeholders and organizational support. International Journal of Voluntary and Nonprofit Organizations, 33, 538-549.
https://doi.org/10.1007/s11266-021-00336-8
Widdicombe (2017). Know your impact, Social value UK, Koç University Social Impact Forum, Mikado Sustainable Development Consulting, & Sotsiaalsete Ettevõtete Võrgustik. Retrieved December 27, 2022, from
https://static1.squarespace.com/static/60dc51e3c58aef413ae5c975/t/60f7f72eca10327b0ca1edc8/1626863410351/MaximiseYourImpact.24.10.17.pdf
Woo, J., Yu, R., Leung, G., Chiu, C., Hui, A., & Ho, F. (2021). An integrated model of community care for older adults：Design, feasibility and evaluation of impact and sustainability. Aging Medicine and Healthcare, 12, 105-113.
https://doi.org/10.33879/AMH.123.2021.07067
World Health Organization. (2015, 29 September). World report on ageing and health. (ISBN：9789241565042)
https://www.who.int/publications/i/item/9789241565042
World Health Organization. (2018). The global network for age-friendly cities and communities: Looking back over the last decade,looking forward to the next.(No. WHO/FWC/ALC/18.4)
https://apps.who.int/iris/bitstream/handle/10665/278979/WHO-FWC-ALC-18.4-eng.pdf