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.
