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論公司社會責任之規範模式:以日本法之經驗為例

The Regulation of Corporate Social Responsibility: The Experience of Japan

摘要


公司負有社會責任一事已不容置疑。而公司社會責任為一多義性概念,故從法律學之角度,特別是公司法之角度,如何規範公司社會責任,係值得檢討之議題。本文以日本法之經驗為例,對我國法提出一些建言。日本自1950年代起,因企業陸續製造出公害問題、消費者問題乃至於從事不正行為,便開始關注於公司社會責任此一議題,同時,在不同法領域有所規範,以處理公司所涉之各類型社會責任問題。至於,在公司法此一法領域,究竟應如何規範公司社會責任,日本曾在1975年商法修正過程中,議論過是否應在公司法中置入一般性規定。而立法結果係否定了如此之提案,取而代之,則是透過公司法中之各種既有相關制度,例如董事責任制度或股東提案權制度,以及司法實務之具體判斷,來規範公司社會責任所涉問題。值得關注的是,近來日本在公司社會責任論之新趨勢,是透過企業界團體所制訂之自律規則,來規範公司社會責任之相關問題。而自律規則之出現,並不代表公司法與公司社會責任間無任何連結點存在,相反地,因公司社會責任已成為公司經營之一部,故在建構內部控管機制時,應將此等風險之評估或管理納入機制中。如公司經營者未為之,則將有可能被追究公司法上之責任。

並列摘要


The business world has been addressing the topic of CSR. As CSR is a nebulous concept, it is worthy while to consider how CSR can be regulated, especially in regard to corporate law. This article introduces the Japanese experience with CSR, and submits some suggestions for the Taiwanese law. Japan has faced the issue of CSR from the 1950's. Since then many events have occurred that have brought CSR to public attention, including problems affecting consumer products and industrial environmental disasters. These have caused many laws dealing with CSR to be enacted. In addition to the above-mentioned legislation, the necessity of embodying nonenforcealbe provision covering CSR in corporate law is another issue. As for this one, most Japanese scholars and legislators oppose this proposition. Nevertheless, various Japanese business organizations have established for their members soft laws, binding provisions that fall outside the scope of legal statutes. The efficacy of soft law and the relationship between soft law and corporate law have been comprehensively studies by Japanese academics in recent years. An underlying thread of their works is that CSR is essentially a ”cost” of management, and the directors have the fiduciary duty to reduce costs.

參考文獻


Chuen-Jen Yang(2008).Corporate governance and CSR.Taiwan Low Journal.68-96.
Chun-Jen Chen(2007).The nature of the firm and CSR: The regulation of director`s fiduciary dory.Taiwan Low Journal.70-109.
Len-Yu Liu(1995).Corporate governance and CSR.Taipei:We-Nan.
Len-Yu Liu(1996).The meaning and the regulation of CSR.Military Law Journal.42,1-13.
Len-Yu Liu(2007).CSR and shareholder proposals.Taiwan Law Journal.181-208.

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劉威宏(2015)。對企業舞弊之私人舉發制度-以吹哨者保護法為中心〔碩士論文,國立臺灣大學〕。華藝線上圖書館。https://doi.org/10.6342%2fNTU.2015.02327

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