為了回應社會企業的發展,世界各國家加快了社會企業立法進程。我國於歷經多次社會問題後,2014年為社會企業口號最為澎湃的一年,從而出現以社會企業為名投入不同產業的經營。目前我國並沒有法規對「以公司型態」從事社會企業的組織作出規範,故有論者於2013年提出「公益公司」之概念。本文探討之「公益公司」屬介於非營利組織與營利公司之間的組織體 。「公益公司」並非取代非營利組織或現行法架構下之營利公司,而是同時結合「公益」與「營利」為其經營目的。本論文在以下研究將探討於我國現行公司法規範下,新型態之社會企業如「公益公司」,是否須獨立立法規範,抑或應修正現行公司法之規定? 目前為推生公益公司法之制定,民間提出公益公司法草案,立法院亦提出公司法修正草案。又公益公司法草案大量參考美國達拉瓦州於2014年增訂之公益公司規範,並且亦參考英國、韓國等社會企業相關規定,是以本文即以公益公司法草案為研究核心,嘗試從英美兩國立法例,輔以韓國社企法,分析上開二立法草案之利弊。 而本文架構如下﹕第壹章為緒論;第貳章探討「企業社會責任」;第參章介紹「英美法公益公司發展趨勢」;第肆章重點在於「公益公司法與公司法修正草案」,採取要點分析二草案;第伍章則進入二草案與英美韓三國立法例之比較;第陸章則以第肆章及第伍章為基礎,簡略提出本文立法建議;第柒章為本文結論。
Nowadays ‘social enterprise’ has been intensely set up. As called social enterprise, this kind of organization should have public purposes. Moreover, in Delaware if one social enterprise utilizes commercial methods to earn profits, it would be called ‘Benefit Corporation’. However, could this so-called ‘Benefit Corporation’ legally be formed in Taiwan? The purpose of this thesis is to explore the necessity of legislation about ‘Benefit Corporation’. In this thesis, the key issues would contain as following: introducing foreign legislations including Benefit Corporation Law of the US, Community Interest Company Regulations of the UK and Social Enterprises Promotion Act of South Korea; comparing the Drafts of Amendment to The Corporation Law and Benefit Corporation Act with foreign legislations mentioned above. In the end of this thesis, there are some legislative proposals towards forming benefit corporations here in Taiwan.