- 期刊
從企業社會責任到社會企業－論公司型社會企業的發展
From Corporate Social Responsibly to Social Enterprise: On the Development of the Corporate-type Social Enterprise
摘要
企業社會責任和社會企業的發展在歷史上關係密切，從一開始的商業和公司皆係為公益而生，至公司以營利為目的，但須負有企業社會責任，以及近來發展社會使命為目的之公司型社會企業，都顯示出對於商業本質實相對應於其所處的社會和環境之需要。美國、英國及德國等的公司法已擺脫上一世紀以股東利益和營利至上的舊思維，演進到21世紀的與社會和環境共益的資本家的立法思維，允許採用公司來經營非營利或兼顧社會利益的事業，並期待此能兼顧社會公平及公益，又能獲利的商業革命。因此，我國公司法發展至今，傳統以營利為目的之限制，已無法滿足社會創新的新經濟發展和公眾對企業應負有社會責任之期盼，實有調整之必要，除新法已引入企業社會責任之概念外，也應考量建構公司型社會企業之制度。
並列摘要
Company law such as in the United States, Britain or Germany have moved away from the old thinking of shareholders' interests only and profit-oriented, and have evolved into the thinking of social and environmental co-benefit in the 21st century, allowing companies to operate for non-profit or social interests purpose. Therefore, the tradition for the purpose of profit restriction under old Taiwan's company law, has been unable to meet the need of social innovation of the new economic development and the need to impose corporations with social responsibility. Corporate social responsibility and the development of social enterprises have historically been closely related, from the beginning that the company are born for the public good, to the company for profit, but must have corporate social responsibility, as well as the recent development of corporate-type social enterprises. All show that the commercial essence should be relative to its social and environmental needs. Hence, in addition to corporate social responsibility, the legislature should also consider to construct a corporate social enterprise system under law in the future.