公司利害關係人相關問題之探討

Incorporate Stakeholder Interest into Corporate Governance to Fulfill the Corporate Social Responsibility

當公司愈來愈深入社會之中，它應該扮演什麼角色？公司為何存在？它是為誰在經營？還有那些為它工作的人呢？依我國公司法第一條之規定，「公司，謂以營利為目的，依照本法組織、登記、成立之社團法人」，是以公司的經營者究係為誰的利益而經營的問題，向有股東優先理論及社會責任論的不同思惟；而利害關係人又係履行社會責任的考量基礎，本文爰就利害關係人參與公司治理之企業倫理學理論加以探討，裨企業倫理之提昇，具有理論意義與落實價值。

According to the Taiwan Company Act, Chapter I Article 1, ‘The term 'company' as used in this Act denotes a corporate juristic person organized and incorporated in accordance with this Act for the purpose of profit making’, a company is operating to gain profit. However, in recent years, there are various theories at enlarging the scope of the formation as well as the responsibility of company. Since stakeholder-focused view is within the scope of the corporate social responsibility discussion, our article explores the possibility and benefit of adding the stakeholder participation into the corporate governance practice to fulfill the expected corporate social responsibility.