獨立董事執行業務功能之探討

Discussion on the Executive Function of Independent Director

獨立董事係基於客觀公正以保護股東及利害關係人利益，對管理階層具有制衡功能。同時，經由參與董事會的審核與監督運作，可以及早發現公司經營的危機徵兆、對公司違法或不當行為提出預警。理論上，獨立董事因不在公司擔任董事之外的其他職務，並與公司、大股東、管理階層之間，不存在任何可能妨礙其獨立、客觀判斷的利害關係，應可確保公司穩健運作並維護股東及利害關係人的利益不受到侵害。然而，獨立董事不可能解決公司因結構因素所存在的所有問題，若要發揮有效功能，除依賴公司治理觀念與道德水準的提昇之外，還要促進獨立董事與公司管理當局彼此之間的和諧關係，以達相互權責分工的作用。獨立董事對公司及全體股東負有誠信義務，並應依據相關法令規定以及遵循公司章程規範，忠誠履行職責。然而，獨立董事能否獨立履行盡責，不受公司主要股東、高階經營團隊、或與公司存在利害關係的其他企業、個人所影響，而能公正且客觀地使公司正常運作，確實考驗其所扮演的角色功能。

An independent board of directors, subjecting to objectivity and impartiality so as to take pride in protecting the interests of shareholders and affiliates, serves to maintain the balance of power for governance. Meanwhile, through participating in the review and monitoring operations of the board, the signs of crisis affecting a company's going concern may be timely identified and wrongful or inappropriate conduct cautioned in advance. In theory, since directors of an independent board do not assume any other responsibility beyond the board and pose no conflicts of interests against the company, major shareholder and management without the possibility of obstruction of independent and objective decision making, the board shall be able to ensure stable operations of the company and protect the interests of the shareholders and affiliates from any damage. Nevertheless, it is impossible for an independent board to resolve all issues arising from structural problems of a company; whereas, to achieve effectiveness, besides relying on the improvements of conceptualizing corporate governance and fulfilling moral values, the harmony between the independent board and the governing management of the company must be facilitated in order to achieve the effective functioning of assignments of responsibilities. An independent board owes an obligation in good faith toward the company and the entire shareholders, and shall be in full compliance with the governing law and regulations as well as the company's articles of incorporation. However, whether the independent board is able to independently fulfill its duties, without being influenced by the major shareholder of the company, senior management team or any other individual or enterprise bearing interests with the company, so that a company can be steered to normal operation under its impartiality and objectivity, brings true challenges to attest to the role and functions it supposedly asserts.