公司型社會企業中資訊揭露與認證制度之初探

社會企業這個名詞在我國已風行許久，實務上人們以不同組織型態的社會企業實踐其社會理念，也累積了許多相關的學術論文，然而實務的運作與學術的討論似乎遠遠趕在立法之前，我國至今仍未制定適宜的法規範，使得具有社會使命的公司缺乏一個法位格，「社會企業」一詞甚至逐漸氾濫，消費者們無法分辨此些企業是否確實實踐其宣稱的社會、環保理念，法規上缺乏對於資訊揭露的最低要求。本論文研究對象聚焦於公司型社會企業，並著重探討其資訊揭露規範與認證制度。　　本論文從現況我國已制定的法律與立法建議出發，檢視是否對於現行的公司型社會企業有良好的規範，再整理出英國、美國、比利時及南韓對於公司型社會企業的法規範，以及資訊揭露的相關規定，分析其優劣，並選取代表性的民間第三方標準、認證制度，比較不同類型的公司適合的不同標準或認證制度為何，最後，於結論處提出本論文的立法架構與細節立法建議。　　在第三章部分，上述四個國家的法規範，雖然規範密度有高低之差，然而，均至少要求公司型社會企業每一年或每兩年應繳交公益報告書，內容上至少應揭露公司如何實踐社會目標、具體公益作為。另外，有些法制也要求公司應更詳盡地揭露股東姓名、董事報酬或公益報告選擇參照第三方標準的理由等其他細節項目。本論文從中整理出揭露事項外，亦探討四個國家的實行成效，從中擷取值得我國借鏡之優、缺點。　　在第四、五章部分，本文選取了具有代表性的第三方標準與認證制度，包括著名的GRI、ISO 26000、B Lab等內容，介紹其發展背景與各個第三方標準要求公司應揭露的資訊項目，並配合近年公司法修法趨勢的大、小分流原則，整理出大、小不同規模或產業的公司各自適合適用的第三方標準，並評析認證制度在我國的實踐，並在第六章處，綜合各章內容列出本論文的立法建議，包括修法的態度、立法的架構以及新法新章節中的細節性內容建議。

關鍵字

社會企業；兼益公司；共益公司；資訊揭露；第三方標準；認證； B型企業

並列摘要

The term “Social Enterprise” has been in vogue in Taiwan recently. In practice, people organize different types of social enterprises in order to improve social well-being, and related academic papers has also accumulated. However, the progress of legislation seems to be slower than the development of social enterprises in practice and that of academic works. In Taiwan, we have not made appropriate laws for profit-with-purpose corporations, a type of social enterprise, and this leads to the result that they lack legitimacy under the present law. The term “Social Enterprise” is even abused, making customers unable to examine whether a social enterprise really practices social and environmental goodwill. There are also no rules requesting transparency of social enterprises. Therefore, this thesis focuses on profit-with-purpose corporations, and mainly researches on the systems of information disclosure and certification. 　　This thesis proceeds from the present norms and legislation suggestions in Taiwan, trying to examine whether there are tailored regulations for profit-with-purpose corporations. After that, this thesis collects norms of social enterprises and transparency requirements of the United Kingdom, the United States, Belgium, and South Korea, and analyses their pros and cons. Furthermore, this thesis chooses representative third-parties’ and certifying bodies’ standards for benefit corporations, a type of profit-with-purpose corporations in the United States, to find out tailored standard for corporations with different scales and social performances. At last, the conclusion addresses the suggestions on the framework and the details of the legislation in Taiwan. 　　In Chapter 3, this thesis concludes that although the density of standards is different among the four countries mentioned above, the essential requirement is to deliver benefit report once a year or every two years. A profit-with-purpose corporation shall reveal, at least, the ways in which it pursues public benefits and the overall social and/or environmental performances. In addition, there are also some legislations that require corporations to reveal other detailed contents, such as the names of shareholders, compensation for the Board of Directors, and even the reasons on referring to specific third-party standard to prepare the benefit report. This thesis not only addresses the contents that a profit-with-purpose corporation should disclose to the public, but also examines the practical effects of rules in the countries listed above, and analyses the pros and cons that are worth noted for Taiwan. 　　In Chapter 4 and 5, this thesis selects representative third-parties’ and certifying bodies’ standards, including GRI, ISO26000, and B Lab, and introduces their backgrounds and the items therein. Along with the trend of categorizing rules for companies with different scales in Taiwan Company Law, these two chapters try to find out a suitable standard body and its transparency requirements for each profit-with-purpose corporation. Chapter 5 also analyses the possible advantages and worries if Taiwanese enterprises become certified B Corps of B Lab. Chapter 6 deals with suggestions for Taiwan legislation. It summarizes the above chapters and comes up with the proper attitude toward new regulations in the future. In conclusion, this thesis proposes the framework and the detailed contents of legislations regulating profit-with-purpose corporations under new Taiwan Company Law.