論跨國集團控制公司對海外從屬公司之企業社會責任監督義務

The Duty of Parent Companies to Monitor the Corporate Social Responsibility of Overseas Subsidiaries in Multinational Enterprises

柏佳妘(Chia-Yun Po)

指導教授 ： 楊岳平

國立臺灣大學/法律學院/法律學研究所/碩士(2022年)

https://doi.org/10.6342/NTU202201373

摘要

我國自詡為人權國家，惟我國跨國集團海外從屬公司屢次因侵害海外第三人之權益或造成大規模環境污染，引起國際譴責、巨額損害賠償以及罰款，也間接損害控制公司股東之經濟利益。我國跨國集團海外從屬公司侵害人權與污染環境之營業行為之情形，不僅使我國人權國家之形象蒙塵，亦與聯合國指導原則以及OECD指導綱領等倡導企業尊重人權之國際規範潮流不符，更違背我國在兩公約及兒童權利公約之拘束下應規範跨國集團避免海外人權侵害的國家義務。

然而我國現行公司法制就上述問題是否提供充足的解決方法，並不明確。首先，海外從屬公司之企業社會責任事項，依我國公司法與公發公司內控準則，不必然係控制公司在法律上須負責監督之事項。其次，就前開事項，控制公司股東對從屬公司似無資訊請求權。再者，縱使控制公司對從屬公司具有實質控制力，是否因此即須依公司法23條第1項負擔對從屬公司之守法義務，並不確定。最後，倘若控制公司未監督從屬公司導致從屬公司造成第三人之權益受損，此際權益受損之第三人得否依公司法第23條第2項對控制公司請求損害賠償，亦有疑問。準此，如何從法制層面強化與建構我國跨國集團控制公司對海外從屬公司企業社會責任行為之監督義務，即為我國公司法制有待釐清之處。本文參考法國、荷蘭、英國與德國之立法與司法實務，提出我國如何建構跨國集團控制公司對海外從屬公司企業社會則任監督義務之芻議。

關鍵字

跨國集團 ； 控制公司 ； 從屬公司 ； 影子董事 ； 監督義務 ； 企業社會責任 ； 域外人權保障義務

並列摘要

While Taiwan boasts a country of human rights protection, overseas subsidiaries of Taiwanese multinational enterprises have repeatedly infringed upon the human rights of overseas third parties or caused large-scale environmental pollutions. The human rights violations and corporate social responsibility (“CSR”) malpractice of these overseas subsidiaries have triggered international condemnation, huge compensation for damages, and a large amount of fines that could indirectly impair the economic interests of the shareholders of the controlling company. The overseas subsidiaries with bad CSR records discredit Taiwan as a country of human rights protection and defy the principle inscribed in the United Nations Guiding Principles as well as OECD guidelines that businesses should respect human rights. Most importantly, it violates Taiwan's obligation under ICCPR, ICESCR, and CRC that the state must regulate its multinational enterprises to avoid overseas human rights violations.

However, it is unclear whether Taiwan's Company Act provides sufficient solution to the aforementioned problems. First, according to Taiwan's current laws, whether a controlling company owes a duty to supervise the CSR performance of its overseas subsidiaries is unclear. Second, the shareholders of the controlling company might not have the right to request information related to the CSR performance of its overseas subsidiaries. Furthermore, even if the controlling company has substantial control over its overseas subsidiaries, it is unclear whether it should undertake a duty for the non-compliance of its overseas subsidiaries a compliance duty under Article 23(1) of the Company Act. Finally, the third party whose rights and interests infringed by the overseas subsidiaries might not claim damages against the controlling company for the latter’s failure to supervise its overseas subsidiaries. Consequently, it is necessary for Taiwan's laws and courts to establish the controlling company's duty to monitor its overseas subsidiaries.

This Thesis proposes that Taiwan's legislators and courts should model the laws and precedents of France, the Netherlands, the United Kingdom, and Germany and construct the controlling company's duty to monitor its overseas subsidiaries.

並列關鍵字

Multinational Enterprises ； Controlling Company ； Subsidiary Company ； Shadow Director ； Duty to Monitor ； Corporate Social Responsibility ； Extraterritorial Human Rights Obligation

參考文獻

壹、中文部分

一、 專書

1. 王澤鑑（2011），《侵權行為法》，自刊。

2. 邵慶平（2008），《公司法：組織與契約之間》，頁 337，新學林。

3. 曾宛如（2017），《公司法制基礎理論之再建構》，頁187-209，元照。