從法律觀點論企業社會責任於公司治理有效性

本文研究主題為企業社會責任於公司治理之有效性，從法律觀點切入探討，探討內容略為：最近幾年以來，臺灣歷經塑化劑、毒澱粉、劣質油品等食品安全事件及排放廢污水污染環境事件，此類事件引起民眾及企業對於企業社會責任的重視，公司為因應企業社會責任，對於公司治理是否有所調整或是不作為，進而就企業社會責任是否能有效影響公司治理，此乃本文研究問題所在。本文是從法律觀點，以文獻分析法及個案研究方法，針對食品安全、環境安全及供應鏈管理三個面向討論企業社會責任是否能對於公司治理為有效性影響。而研究結果發現企業社會責任對於公司治理具有有效性，當公司於執行業務有故意或過失可能致生損害利害關係人權益時，公司可以適時將企業社會責任引進，除對於不特定人權益補償或賠償外，對於公司本身之公司治理更為有效且正確之整頓。本研究結果可以提供推動企業社會責任法制明文化之參考，廣泛適用於依我國公司法所設立之各公司，亦能有效促使公司治理。

關鍵字

公司治理；企業社會責任；利害關係人

並列摘要

The main goal of this study is to focus on the efficacy of corporate social responsibility from the legal viewpoint. It includes the recent public issues such as plasticizers, toxic starches, inferior oils, and environmental pollution. These incidents has caused people’s attention towards corporate and its social responsibility. The key points of this study is to explore whether social responsibility will influence corporate management, by knowing whether the corporates will adjust its management strategy, to do or not to do, in order to take social responsibility seriously. From legal point of view, this study discusses whether corporate social responsibility can affect the efficacy of corporate management by applying literature analysis and case study methods to three aspects such as food safety, environmental safety and supply chain management. The result shows that corporate social responsibility does affect efficacy of corporate management. When the company causes damage to others intentionally or negligently, the company can introduce social responsibility in right timing, except compensation to unspecified bodies, which results better efficacy and fine-tuning on corporate management. The result of this study is an important reference for promoting future legislation of corporate social responsibility, widely applicable to companies established under the company law of Taiwan, and effectively promoting corporate management