Taiwan’s non-profit organizations (NPO) have been struggling to survive due to the declining subsidies from government and societies. The economic recession played a major role in this outcome, while the international natural disaster relieves have been competing for the scare resource as the global citizenship awareness arises. Some NPOs develop units of social enterprise to increase their incomes. Maria Social Welfare Foundation (MSWF) is one of the NPOs in Taiwan successfully developed two units of social enterprise, Maria MaMa Handmade Bakery and Maria MaMa Cleaning Team. To uphold the spirit of social business and create employment opportunities for the disabled, MSWF offers disability a different vision of the future, and creates new value of NPO services. This study used the Resource-Based Theory (RBT) to analyze the strategies of MSWF social enterprise, and to understand how a social enterprise becomes more competitive by developing core resources. Four main conclusions are drawn by the study: (1) The physical resources will vary at NPO’s different development stages; (2) The assistant brand image between NPO and social businesses can maintain or value up intangible assets; (3) As the NPO develops social businesses, the institution has to train employees to develop new working skills or hire from business to fit their needs; (4) The abilities of NPO and social businesses’ are complementary.
Key words：Resource-Based Theory, Non-profit Organizations, social enterprise, Maria Social Welfare Foundation.
「雙圓理論」 iCESD 一個根基於循環經濟的創新社會設計