近期關於組織目標的研究指出，傳統以營利為目的的公司，隨著政府與大眾對於社會議題的日益關注而開始履行企業社會責任；另一方面，傳統以解決社會問題為目的的非營利組織，為了處理資金問題而開始從事營利行為。因為營利與非營利組織的分界開始模糊，各種混合型態的組織跟著出現，構成了一個組織目標的光譜。然而，這個概念上的目標光譜並不容易呈現，目前針對社會價值的創造(Social Value Creation，簡稱SVC)在量化上的分析成果亦有限。本研究從產業經濟學的混合寡占理論出發，提出一個「SVC投資市場」以衡量組織對於社會價值的重視程度，並使用觀察到的資料描繪出SVC投資市場中的需求。再透過組織目標函數的設定以及在市場中競爭的結果，推估組織考量社會價值的比重，找出組織在目標光譜中的位置。本研究針對台灣上市公司的企業社會責任報告書資料以及財報資料進行分析後發現，目前台灣上市公司的消費者並不太重視公司的SVC活動。政府若欲提升公司對於SVC的重視程度，可以嘗試藉由改變消費者的購買決策來影響公司的目標決策。

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