公司治理與公司社會責任之衝突和權衡 —以公司治理之目的及董事職責為研究核心

The Conflict and Balance between Corporate Governance and Corporate Social Responsibility—Focusing on the Goal of Corporate Governance and the Duty of Directors.

吳映臻(Ying-Chen Wu)

指導教授 ： 鄺承華

中原大學/商學院/財經法律研究所/碩士(2011年)

https://doi.org/10.6840/cycu201100878

摘要

現代公司組織發展成功後，其公司策略及營運活動對社會各個層面影響遽增，惟傳統治理思維的公司依然不斷強調「股東利益最大化」係其獨尊的治理原則，為了達到以財務表現為指標之狹隘公司目的，已導致全體社會付出難已估量之成本，故撰寫本論文提倡公司應負社會責任之議題，期喚起我國公司之「社會意識」，亦為我國法制提供嶄新視野。

首先，第二章，透由對爭議案例之分析，歸結系爭案例牽涉者乃董事職責、股東利益、公司社會責任之三面關係的議題，而該三面關係體現之具體爭點為公司治理目的內涵及董事職責的行使，然經討論發現，鑒於當前公司治理理論變革已漸趨向追求共利價值，公司治理和公司社會責任存有互為因果之密切連結關係，是以，本論文第三章、第四章即各以公司治理目的及董事職責與公司社會責任之權衡為探討核心。

第三章、第四章採學理、立法規範以及實務見解作為研究題材，嚴謹地研究上開所述之爭議問題；在第三章歸結公司治理目的應包括提升公司本身及利害關係人利益，且目前法制規範亦傾向引導公司兼顧營利目的及社會利益之追求，職是，進而於第四章提出董事履行其職務和實踐公司社會責任之間得為權衡之方法。

最後在第五章，本論文結論，我國公司治理未來願景，係從全球社會責任理念及法制出發，以公司治理之運作落實社會責任，並以董事職責作為履行公司社會責任之基底，監督董事謹守對公司的受託義務，並投入對公司社會責任之力行，最終同時促成公司治理機制之健全及廣大社會利益的實現。

關鍵字

公司社會責任 ； 公司治理目的 ； 公司治理 ； 董事職責

並列摘要

Following the great development of modern corporations, the impacts of these organizational strategies and activities has increased drastically to the society. Nonetheless, most corporations embracing the ‘traditional governance thinking’ still emphasize “Shareholder Primacy”. In order to reach the narrow goal, meaning the focus of financial criteria, some corporate actions have caused countless cost for the whole society. This thesis advocates the importance for corporations to take corporate social responsibility in order to arouse “social consciousness” of Taiwanese corporations and provide a different viewpoint for our legal system.

Firstly, Chapter 2 concludes that the controversy concerns the three-dimensional relationships among the duty of directors, shareholder profits and corporate social responsibility. The concrete issues embodied in the three-dimensional relationships are the goal of corporate governance and the exercise of directors’ duty. After thorough discussions, we derive that the effect is due to the change in the corporate governance theory gradually embracing a “shared value” perspective. There is a close connection of cause-effect between corporate governance and corporate social responsibility. Hence, this thesis adopts the subjects about the balance between the goal of corporate governance and corporate social responsibility in Chapter 3, and balance between the duty of directors and corporate social responsibility in Chapter 4 as their studying core.

The thesis seriously selects scholars’ theories, legal rules, and court opinions as materials to research the issues mentioned above. In Chapter 3, we induce that the goal of corporate governance should be the enhancement of the benefits of both the corporation and the stakeholders. Also, the legal system nowadays disposes corporate operation to reach the win-win situation. Thus, the thesis addresses the method for taking actions of corporate social responsibility when directors exercise their duties in Chapter 4.

Finally, Chapter 5 concludes that the future perspective of our corporate governance ought to be inspired by the idea and legal system of global corporate social responsibility. We will use the corporate governance to achieve corporate social responsibility and adopt the duty of directors as the base to accomplish corporate social responsibility. It cannot only supervise directors to obey their fiduciary duty but also to put corporate social responsibility into practice. Moreover, it will ultimately approach the soundness of corporate governance and the realization of social welfare.

並列關鍵字

corporate governance ； corporate social responsibility ； the goal of corporate governance ； the duty of directors

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