最簡單也最困難的一步!「聰明公益資訊平臺」正式啟用!

最簡單也最困難的一步!「聰明公益資訊平臺」正式啟用!

婦聯會前陣子引起關注,除了歷史遺緒的數 10 億鉅額資產,其主管機關內政部 10 年來完全無法取得財務報表;慈濟前幾年遭受批評後,換由知名的國際會計師事務所查核,其年度報告的財務說明超過一頁,卻仍未公開完整的會計師簽證報告書;紅十字會過去 10 年一直都有公開會計師簽證報告,還是被認為不夠透明;公益信託被報導認為可能是新型態的避稅手法後,臺灣銀行將大多數原本已於網路上公開的公益信託財務報告撤下

公開透明,何以如此艱難?

雖然談的都是公開透明,這些個案卻分別代表了不同的現況:法令規範不夠周延、主管機關監管能力有限、公開資訊內容及頻率不明、資訊缺乏證實或勾稽、NPO 的防衛心態,以及公眾能否正確識讀等。這彼此盤根錯結又互為因果的結構困境,總是在一次又一次的爭議事件中捲動海嘯般的怒濤,不僅炙傷公眾、政府或 NPO 之間的信任,也讓理性對話無從發生,進而緊縛公益領域的發展。

除了結構困境,個別組織是否辨識及如何落實「公開透明」,也不無疑問。依據慈濟在 2016 年提出的永續報告書,其內部及外部利害相關人最重視的莫過於「資訊揭露公開透明」(如圖):如果透明度不足,「善款應用」便不容易取得公信,更不可能有意義的探究如何評估「慈善效益與成果」。而在與公眾缺乏互信之下,一有爭議便快速升級為公關危機,當然就不時考驗著「危機處理與風險因應」。換句話說,公開透明所帶來的信任感及安定感不僅是其他重大議題的基礎,也是與群眾溝通時的防火牆,而這卻是軒然風波過後才被理解的慘痛教訓。

慈濟在 2016 年提出的永續報告書,內部及外部利害相關人最重視的莫過於「資訊揭露公開透明」。圖片來源/《慈濟永續報告書》p.49

NPO 資訊四散又雜亂,公益資訊平臺難產

美國學者已指出一般大眾和政府不再對 NPO 抱持單純的善意和信任,而是要求更多的證據和資訊細節,這個現象似乎隨著科技革新和社會變遷而成為另類的全球化。值得留意的是,美國早在 10 多年前就已強制 NPO 公開稅務報表,並有 Charity Navigator 或 Guidestar 等各式評等及資訊平臺運作,卻仍被認為有待努力。

中國則是在紅十字會及震災捐款的多次風波後,於 2010 年成立 NPO 資訊平臺「基金會中心網,並且逐步由專家及學術機構發展數個 NPO 透明度指數,近幾年評估結果都是整體透明度提升,但平均而言仍不及格。

臺灣雖然早有學者建議成立類似的資訊平臺、而且這個建議不斷被反覆提出,卻始終沒有真正出現。

Charity Navigator 網站入口以更聰明的給予(Give Smarter)為訴求。圖片來源/https://goo.gl/kGArvZ

按照財團法人法草案所擬的條文,財團法人具有主動公開資訊的義務,而且主管機關「得設置網站」,要求資訊上傳至該網站公開。相對於美國或中國政府只具體規範公開義務,資訊整合及分析則交由民間進行,臺灣的公部門似乎連資訊平臺都得包辦,這真的合適嗎?

官方的資訊平臺,恰恰映照了法制環境的侷限。例如捐款人耳熟能詳的公益勸募管理系統,近年經過改版已更便於查詢,但它最大的問題還是公益勸募條例「管募不管捐」──該系統查不到除了公益勸募專案以外的運作或財務資訊,也未包含沒有對外募款、而是由捐款人主動捐款的 NPO。也就是說,既無法表達個別 NPO 的運作全貌,也無法涵括所有的 NPO

此外,內政部最近建置完成的公益資訊平臺,立意雖然良好,但一方面尚待社會團體法通過才能取得強制 NPO 公開資訊的法源,另一方面平臺名稱看來像是泛用的入口網站,可能造成錯誤的期待──捐款人較關心的社福團體多由衛福部主管、不在該平臺之列,對慈善捐款決策的助益相當有限。

正因法制環境造成資訊取得及整合困難,民間想要有所突破十分不易。運作最久的是喜馬拉雅基金會成立的公益資訊中心,它提供基本的 NPO 名錄、動態消息及志工媒合,但因支持的資源不足而僅能維持基本運作;公益團體自律聯盟提供會員團體及部分社會企業年度報告下載,但基於其各團體的自願性質而使得資訊量相對不多;奇摩公益頻道或 NPO Channel 則以募款資訊為主。

綜而言之,長期以來 NPO 資訊平臺一直難產的主要原因,就是擁有資料的主管機關無權釋出(NPO 有申報義務但沒有公開義務),或僅能部分釋出(僅針對公益勸募專案或自己主管的 NPO),且資料四散、格式不一,造成蒐集、整理及維護的成本過高,民間也無力承接,遑論後續的分析應用。

開放群眾編輯,促進共同治理

伴隨科技進步,臺灣有著全球相對活躍的網路參與及開放資料社群,或許出現了新的解方。臺灣資料科學學會經歷 2 年多的開發,推出了「聰明公益資訊平臺,拼湊許多資料嘗試呈現臺灣公益部門圖像。這個強調「公開透明、人人參與」的平臺有幾個特點──

首先,完全使用公開資訊並定期更新。平臺目前提供超過 2400 個公益團體資訊,主要以技術爬取自法院登記查詢系統(主管機關設立許可字號、法院登記字號、董監事姓名資料及登記財產總額等)、自律聯盟網站(財務報告及工作報告)及各機構官方網站(捐款方式、徵信連結、網站圖片及文件預覽等),並加以比對整理。藉由不同公開資訊的疊合,各個 NPO 的基本資訊、治理資訊及徵信資訊都能或多或少浮現,至少達到國際間公益資訊平臺的基本要求,而且附有來源連結可昭公信。

聰明公益資訊平臺頁面。圖/聰明公益資訊平臺網站

更重要的是,群眾外包(crowdsourcing)將是平臺完善或升級的主要推力。因為以技術比對資料難免會有誤判或遺漏,需要輔以人工(或被戲稱為「工人智慧」)。而人工不免受限於個人的時間精力,如果能召喚關心議題的群眾同心協力,便可發揮螞蟻雄兵的力量,完成不同量級的任務。例如維基百科便是群眾智慧下的產物,一開始或許漏洞百出,但經過大量的個人參與編輯,品質便逐漸改善。

臺灣不無類似案例。2014 年開放資料社群「零時政府」(g0v)便號召群眾參與政治獻金檔案數位化──由於監察院依規定需公開政治人物的政治獻金資料,但民眾只能進入監察院手動影印後才能將資料攜出,而且個別民眾有查閱數量的限制,因此該團隊號召民眾一起去掃描政治獻金資料後上傳,重新將這些資料掃描、辨識成數位資料公開。接著,網友只要上網站直接一格一格輸入,就可以快速協助進行肉眼比對,當時曾創下 24 小時內比對完 31 萬筆資料的記錄,達成資料公開的目的。

聰明公益資訊平臺」開放群眾編輯,最有意思的部分則在於財務報表的資料辨識。由於臺灣「非營利組織會計一致性制度」尚在討論中,而且各主管機關目前的管理規範不一,導致 NPO 的財務報表格式五花八門、資料參差不齊。雖然平臺援引了「非營利組織會計一致性制度」草案及國內外相關經驗設計報表輸出的樣式,但辨識原始報表輸入資料仍是機器無法達成的,因此必須藉重群眾力量。

於聰明公益資訊平臺上輸入資料時,必須在原始報表資料上框選相對應的數字(紅框處)。

這個運作機制除了必須登入帳號才能編輯、編輯記錄公開之外,輸入資料的同時,必須在原始報表資料上框選相對應的數字(如圖)以勾稽(編製會計報表的術語,指某個會計報表和另一個會計報表之間以及本會計報表項目的內在邏輯對應關係)資料來源,也便於他人審閱或修訂。

群眾外包不僅可以緩解前段所述資料整理及維護成本過高的問題,更重要的意義是藉由公民參與閱讀及理解 NPO、實質上促進社會的「共同治理」,而不僅將所有責任交託政府。

聰明使用,小心求證

這樣的平臺當然會有一些使用上應該注意的地方。首先,由於未臻完善,解讀資料或資料應用仍要謹慎。除了資料內容很可能還有錯誤,因為目前 NPO 原始報表格式差異過大,平臺提供的「財務指標」也尚未具有可比較性。換句話說,在未細究資料內涵之前,不應該貿然排序或比較不同 NPO 的財務指標。另一個角度則是,依據這些資料或指標所發表的研究或報導,都還需要進一步檢視。

其次,由於國內相關的研究有限,因此如何評估透明度仍待更多討論。比方說,資訊揭露愈多愈好嗎?是否該依資訊的重要性而有不同權重(例如員工人數與財務報告的重要性不同)?權重如何決定?法定公開或自願公開的資訊,二者是否需要區分?相同資訊但不同的公開管道如何評估(例如財報公告於自律聯盟而非機構本身官網)?不同時間的資訊,價值相同嗎(例如最近公告的財報是 10 年前的)?資訊的品質不同,是否能一概而論(例如財務報表有無經會計師查核)?

這些問題不單單影響透明度的評估,同時也會影響未來資訊公開的走向。在尚未形成基本共識之前,平臺所提供的「資訊透明度」分數只能算是參考,而不是指南。

圖片來源/https://goo.gl/DzA6fG

最後,由於資料整理、分析及呈現方便,這樣的平臺不免較偏向提供量化資訊,尤其是財務數字。然而,從美國的類似平臺發展經驗可以得知,過度重視財務數字或量化指標,不免會去脈絡化的忽略了 NPO 創造的社會價值,但事實上後者才是 NPO 存在的真正意義。這不只可能讓捐款人決策與所欲達成的社會改變脫勾,甚至長遠而言造成適得其反的傷害。

例如近幾年 Charity Navigator 及大型基金會倡議「overhead myth」(後勤行政費用迷思),正是因為過去太過強調以 overhead ratio(行政費用比率)評估 NPO 的效能,導致捐款人以為行政費用是洪水猛獸,於是 NPO 的行政後勤長期無法得到適足的資源支持。如此一來,一方面壓抑了 NPO 的成長空間,另一方面造成許多扭曲的怪象,例如降低研究發展投入、自我剝削或壓低薪資等。這些怪象對於長期鼓吹「專款專用」、「指定用途捐款」的臺灣而言並不陌生,如果再加上偏頗的資訊解讀,只怕雪上加霜。

最簡單也最困難的一小步,是未來的一大步

關於社會議題的資料應用,除了已漸為大眾所知的「 g0v 零時政府」 及「沃草,其他像是 Data for Social Good 也帶出了社會議題的更深刻理解,例如與環境資訊協會合作的農地重金屬汙染分析;近期則有綠色公民行動聯盟發起群眾募資以建置「透明足跡」平臺,目的在彙整所有政府已開放的即時汙染監測資料,以利公眾監督與修法倡議等。

「聰明公益資訊平臺」並無太多突破,但如同其他的政府開放資料應用一樣,光是將資料整理及交叉分析,就能呈現更立體的圖像及更豐富的敘事。未來可以再匯入其他資料集,例如公益勸募管理系統的勸募專案申請核准及結案報告、法院裁判書查詢系統的訟案判決,以及各主管機關平臺資料如內政部即將於公益資訊平臺上公開的更多資料等,或提供 NPO 主動上傳資料的功能等,仍有不少想像空間。

於聰明公益資訊平臺可查詢公益組織資訊透明度分析(以愛盲基金會為例)。圖/聰明公益平臺網頁,NPOst 自行截圖

不過,談及公益部門的健全發展,中原大學的林江亮老師曾對我說:「追求資訊公開已經算是最簡單的一步了。」

言下之意,仍有多不勝數的挑戰和困難,但為了這最簡單的一步就已徒耗許多光陰。此處不深入本文首段所提的諸多面向,僅舉一例──強制財團法人公開財務報表的「財團法人法」於 2006 年就已有草案,10 多年來在立法院幾進幾出、迄今仍未通過,遲遲無法提供法源基礎及最低標準,反而成為推動 NPO 資訊公開時難以跨越的巨大障礙

「聰明公益資訊平臺」看似匯聚了許多資料,實際上仍只在這狹小的空間裡挪騰,資訊嚴重不對稱的狀況並不會自動消解。平臺上 2400 個 NPO,僅有約 200 個提供財務報告(約與自律聯盟會員數相當),不到 10%,怎麼看都是偏低的。因此,這個資訊平臺所揭露的真正關鍵資訊是「整體透明度不足」,而這也直指 NPO 運作環境過度依賴自律、欠缺法制的問題核心。

平臺上 2,400 個 NPO,僅有約 200 個提供財務報告、不到 10%。圖片來源/聰明公益資訊平臺網頁,NPOst 自行截圖後製

長久以來,NPO 表面雖看來一片和諧,但在欠缺明確指引、僅靠各主管機關各行其事之下,資訊的混亂與匱乏已讓 NPO 錯失了與利害相關人溝通磨合的良機。當數位科技對社會的浸潤愈來愈深,大眾的資訊使用習慣及行為相應產生改變,NPO 措手不及便猛然撞上這個浪潮。「不透明」還可以閃身在律法並未強制要求的保護傘之下,但忽然間的「透明」卻不見得受益,千夫所指及對立緊張反而讓 NPO 逃避退卻。

先前的幾次重大爭議事件中,媒體焦點多放在各個 NPO 運作及反應的荒謬之處、召喚了「NPO 就是財務有問題」的刻板印象,卻沒來得及引導思考──固然 NPO 有個別選擇的責任,但真正需要解決的制度問題是什麼?長期缺乏堅實的互信而只流於鄉愿善意,多方溝通便沒有了緩衝,這算不算是另一種版本的「制度殺人」?如今是否還有對話的空間、重新建立互信?

圖片來源/https://goo.gl/HLZUef

公開透明,讓捐款人參與度更高

捐款人氣急敗壞的想揪出披著羊皮的狼,卻可能忽略更細緻的問題。比方說,比較透明的就沒有問題嗎?引起爭議的「圓夢 580」也是取得公益勸募許可,並在公開平臺上公告。此外,就算沒有問題,較透明的組織一定比較好嗎?NPO 所創造的社會效益和透明度未必有關,如此說來,透明度就不該是決定捐款的唯一準據。最後需要留意的是,公眾的共同監督也可能因為「三個和尚沒水喝」,而落入無人監督的窘境。

換句話說,資訊公開透明後並不會讓捐款人變得輕鬆。恰恰相反的是,捐款人索要了更多資訊,等於是從 NPO 董監事及政府主管機關手裡爭得了更多直接主導事務的權力,同時也轉移更多的責任在自身。舉例而言,當 NPO 仍以「戶頭只剩一塊錢」的說法募款,捐款人就得決定要不要做基本的查證;NPO 董監事仍然以「無法對捐款人交待」或「財務吃緊」的修辭,消極應對組織的勞動貧窮問題時,如今已可以查閱財務資訊的捐款人如仍以「不知情」為由置身事外,事實上便成為沉默的共犯。

圖片來源/https://goo.gl/x2ULm8

更進一步說,資訊的擴散將帶動權力的流轉當組織的捐款人、基層工作人員或受助者獲得更多資訊,除了對整體結構的情勢更加了解,也更明白自己的相對位置。如此便能不再只是被動的接受指導,而能逐漸生成自己的判斷、進而影響行動。這樣的衝擊當然會對 NPO 決策運作帶來極大的擾動,也不可避免會產生衝突和摩擦,對於「講求禮貌」的社會可能有點難以適應。然而,對於重建或提升利害相關人對 NPO 的信任來說,資訊公開透明是溝通的基本要件,不應該、也無法走回頭路。類似「聰明公益資訊平臺」的介面在這個脈絡裡總是會出現的,真正該討論的是如何出來面對或了不起的負責。

一位朋友在出國演說前問我,如何以一句話總結臺灣公益部門的未來發展?

「這將會是一個 NPO 與所有利害相關人,重新辨識彼此的時代。」

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 p.s. 本文刊於 NPOst 公益交流站

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