公司社會責任與股東利益最大化原則－以日本法為中心

日本法上，公司社會責任此一議題發展已久，無論是在企業界之實踐、立法論上之討論乃至於司法實務之立場表明。而在近期之發展上可觀察出，日本法雖採取股東利益最大化原則，但其所稱之股東利益最大化原則，並非與公司社會責任相剋，事實上，企業界已透過各種方式落實公司社會責任，例如將公司社會責任內化於公司本業中，或遵循自律規範。而近年涉及到公司社會責任之自律規範的修正，往往受到國際組織或先進國家立法模式之影響甚大，反應出日本政府及日本企業界對公司社會責任之重視，亟欲與國際趨勢接軌。而在此等自律規範修正內容之特徵，除了重視企業與各種利害關係人之共同協力外，亦重視企業與股東等利害關係人進行建設性對話，以及加諸各種揭露義務，強化公司社會責任之實踐。

關鍵字

公司社會責任；股東利益最大化原則；利害關係人利益原則；自律規範；企業行動憲章；公司治理守則

並列摘要

In Japanese law, the issue of corporate social responsibility (CSR) has been debated for a long time, whether it is the practice of the business world, the needs of legislation, or even the judiciary position. In the recent development, it could be found that although shareholder primacy has been adopted in Japanese Corporate Law, it doesn't mean it is not in line with CSR. In fact, the business community has implemented CSR through various means. For example, CSR has been internalized in the company's own business or the companies voluntarily follow the self-regulations regarding CSR. In recent years, these self-regulations have been revised and been greatly influenced by the models suggested by international organizations or those adopted by developed countries. It shows that Japanese government and business community consider CSR seriously, and they are eager to align with international trends. In addition to attaching importance to the joint efforts of various stakeholders, they also attach importance to constructive dialogue between enterprises and shareholders, and impose various disclosure obligations on business to strengthen the implementation of CSR.

並列關鍵字

CSR ； Shareholder Primacy ； Stakeholder Theory ； Self-regulation ； Charter of Corporate Behavior ； CG Code

國際替代計量

公司社會責任與股東利益最大化原則－以日本法為中心

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