論公司社會責任與公司慈善捐贈

A Study on Corporate Social Responsibility and Corporate Charitable Donations in Taiwan

周振鋒(Chou, Cheng-Fong)

《臺灣財經法學論叢》 1卷1期 (2019/01) Pp. 199-240

摘要

現今公司法論者多主張公司營運不以獲利為單一目的，同時需重視利害關係人之權益，以善盡企業社會責任。公司慈善捐贈係以公司資源為公益目的無償讓與他人，應屬於盡企業社會責任之具體展現，但公司將資源無償捐贈他人，本質上是犧牲股東分配盈餘之權利，在股東未必同意且可能未有相等反饋利益的情形下，經營者是否仍能代為捐贈決定，非無爭議。更何況，當經營者利用捐贈為名行圖利自己或他人之實，抑或是濫用捐贈時，目前法制規範並無有效之對應措施，就代理成本管制而言，應值得吾人加以重視。公司慈善捐贈相關議題，包括公司目的、公司捐贈能力、代理成本問題以及相應管制手段等，美國學術文獻有相當豐富的討論，而實務上也有不少相關案例與立法可資參照，對於研究公司慈善捐贈此一主題，美國法即有高度的參考價值。本文擬先研析美國法規範模式，輔以學術討論與批評，於對美國法制有基礎之理解後，再藉此觀察台灣的法制設計是否有再改善之空間。最終，提出本文對現行公司捐贈管制之建議，供未來改革之參考。

關鍵字

公司慈善捐贈 ； 企業社會責任 ； 權限外行為 ； 代理成本 ； 商業判斷法則

並列摘要

Most Taiwan's commentators may agree that profit maximization should not be the only purpose for corporations and corporations should take stakeholders' interests into account while making business decisions. Charitable donations by corporations can be good practices of corporate social responsibility. However, such donations usually give rise to agency problems when there is a separation of ownership and management. What is more worrisome is that, under current legal system in the U.S. or Taiwan, shareholders can hardly challenge a fake donation (or called pet charity) decision made by the management or the board of directors. Thus, there may be no effective method to prevent fake donations that are made for management's own benefit. This Article will analyze relevant legal issues on corporate donations, including the purpose of corporations, the corporate capacity in charitable donations, the agency problem and its possible solutions, with a comparative study of U.S. law. In conclusion, this Article will offer suggestions for Taiwan's future reform in order to properly address issues of corporate charitable donations in Taiwan.

並列關鍵字

Corporate Philanthropies (Charitable Donations) ； Corporate Social Responsibility (CSR) ； Ultra Vires ； Agency Cost ； Business Judgment Rule (BJR)