董事會性別多元化制度之研究 ──效益與平等之兼容性

董事會性別多元化至今於國際上已成為一個蔚為風潮的議題，此議題討論的不僅止是如何有效發揮女性人力資本之特質與優勢，以利於公司之長期發展，更涉及女性高階人才在公司組織中之平等機會與待遇，因此董事會性別多元化性別多元化得以分為兩種截然不同的思考途徑，亦即重視平等與正義的「社會模式」，與重視效能與利益的「商業模式」。受到董事會性別多元化的國際熱潮所影響，我國因此也隨之定有相關規則。然而，第一，我國目前規範顯示主管機關之規範思維較限於「商業模式」，至於「社會模式」之思維則相對缺乏；第二，我國目前的規範方式係採自願遵循之董事會多元化方針揭露制度，該規定並未就多元化方針的揭露內容為實質規範，且多元化之種類亦不限於「性別」之面向。此種寬鬆的規範強度與方式使公司企業得以虛應故事，因而無法促使其等自行去實踐公司之董事會性別多元化，我國統計亦顯示，在此十年間我國公開發行公司中女性董事之比例幾乎沒有顯著進步，可知我國董事會性別失衡之現狀亟待改善。因此，本論文中除了分別論述性別多元化「商業模式」與「社會模式」各自生成之脈絡，亦解析此二者具有密不可分之關係，因此呼籲我國主管機關在審視現有制度時，亦不容忽略此點。此外，本文亦將介紹國際上對於董事性別多元化的不同制度，包含「性別配額制」與「性別多元化揭露制度」，使讀者理解此二種不同規範價值的差別，與各自之良窳，最後回歸本國現狀，期能針對我國既有之董事會多元化制度提出完整之改善建議，作為主管機關日後修正之參考依據。

關鍵字

女性董事；多元化管理；董事會性別多元化；性別配額制；企業社會責任；性別平等

並列摘要

The gender diversity of the board of directors has become a popular topic in the world. This topic discusses not only how to effectively utilize the characteristics and advantages of female human capitals to facilitate the long-term developments of corporates, but also involves fair opportunities and treatment to female in corporates. Therefore, the gender diversity of the board of directors can be divided into two completely different ways of thinking, namely, the "social case" that emphasizes equality and justice, and the "business case" that emphasizes efficiency and benefits. Affected by the international upsurge of gender diversity on the board of directors, Taiwan, therefore, has related rules. However, the first, the current regulations in Taiwan show that the thinking of our authority is more limited to the "business case", while the thinking of the "social case" is relatively lacking; the second, although the current regulatory approach in Taiwan is to adopt a voluntary board diversity policy to disclose regarding information, the regulations never prescribe certain standards for the disclosure, and the type of diversity is not limited to the "gender" aspect. Therefore, these regulations are only perfunctory tasks to corporates. In addition, statistics in Taiwan also show that the proportion of female directors in publicly issued companies has hardly increased in the past ten years. Significantly, the current gender imbalance of boards in Taiwan needs to be improved urgently. Therefore, in this thesis, apart from separately discussing the respective contexts of the "business model" and the "social model" of gender diversity, it also analyzes the inseparable relationships between the two. We call on the authorities of Taiwan not to ignore the idea when reviewing the existing system. In addition, this article will also introduce different international systems for gender diversity of directors in boards, including the "Gender Quota System" and the "Gender Diversity Disclosure System", so that readers can understand the difference between the two different normative values and their respective advantages and disadvantages, and it finally offers suggestions for improving the existing system, which will serve as a reference for future amendments by the competent authority.