Directors' and Officers' Liability Insurance Overview and Trend

董監事暨重要職員責任保險回顧與展望

張瑞益(Jui-I Chang) ； 胡惟喻(Wei-Yu Hu) ； 吳崇仁(Chung-Jen Wu)

《中華科技大學學報》 45期 (2010/10) Pp. 157-172

https://doi.org/10.7095/JCUST.201010.0157

摘要

董監事暨重要職員對公司的相關人員負有成功經營企業、創造財富的責任，若董監事暨重要職員違反此項義務，將會遭受公司利害關係人的訴訟行為，將會造成其財務上重大損失。故，一般董監事在任職前，均會要求公司提供額外的補償措施或保險保障。董監事暨重要職員(D&O Insurance)係由公司購買來保障公司董監事暨重要職員，因執行職務所造成可能的訴訟費用及其損失的集合性保險。本文藉由文獻的收集、整理與歸納，旨在探討（一）董監事暨重要職員的基本風險；（二）董監事暨重要職員責任保險的基本性質；（三）此種保險的文獻演進過程及其需求因素、功用及對公司績效的影響；最後（四）探討董監事暨重要職員責任保險在台灣的發展現況、影響及此類保險後續研究得方向。

關鍵字

董監事暨重要職員責任保險 ； 公司治理 ； 代理成本

並列摘要

Directors have duties of care to their stakeholders whose interests are connected with successful performance of firms. Breach of these duties can lead to lawsuits brought by shareholders, employees, customers, regulators, and other stakeholders. Therefore, directors and officers require insurance protection or extra compensation as a condition of service. Directors' and Officers' Liability Insurance (D&O Insurance) is a group policy purchased by a corporation and covers its directors and top management for damages resulting from lawsuits and litigation costs. In this research paper, we try to addresses several important topics: (a) the basis of risk for directors and officers, (b) the basic features of D&O Insurance, (c) the trend for this line of business, (d) the condition of D&O Insurance in Taiwan marketplace and potential research topics in the future.

並列關鍵字

Directors' and Officers' Liability Insurance ； Corporate Governance ； Agency Cost