新公司法與企業社會責任的過去與未來──我國法下企業社會責任理論的立法架構與法院實務

The New Company Act and the Past and Future of Corporate Social Responsibility: The Legislative Structure and Court Practices of Taiwan's Corporate Social Responsibility Theory

有鑑於2018年7月公司法修正明文化企業社會責任理論的基本原則，本文以我國法下的公司負責人責任制度為觀察重點，分別由立法層面與法院實務層面回顧企業社會責任理論於我國法下的具體落實情形，首先在立法層面將企業社會責任理論再細分為裁量型企業社會責任與義務型企業社會責任，並且在法院實務層面回顧我國既已發展的案例，指出我國法院在處理裁量型企業社會責任案例時，未來應更加著重於個案中的程序合法性與公司負責人個人利益衝突，以及我國法院在處理義務型企業社會責任案例時，已參酌商業慣例與公司自願性的公開承諾以形塑公司負責人的義務範圍。本文最終指出，企業社會責任理論於本次修法以前，即已存在於我國法院實務，未來研究重點應置於相關案例之評析，以協助我國法院進一步細化企業社會責任理論。 The amendment of Taiwan's Company Act in July 2018 confirmed the basic principle of corporate social responsibility theory. In light of that, this article focuses on the liability of corporate responsible persons under Taiwan's laws and reviews the implementation of corporate social responsibility under Taiwan's laws from the perspectives of legislation and court practices. It firstly classifies the corporate social responsibility theory into discretionary corporate social responsibility and obligatory corporate social responsibility from the perspective of legislation and then reviews the developed case laws in Taiwan's court practices. It suggests that when handling cases involving discretionary corporate social responsibility in the future, Taiwan's courts should pay more attention to the procedural legality and the personal conflicted interests of the corporate responsible persons in the individual case. It also identifies that when handling cases involving obligatory corporate social responsibility, Taiwan's courts have considered commercial practices and the company's voluntary public commitment to shape the scope of obligation of corporate responsible persons. In sum, this article highlights that the corporate social responsible theory has existed in Taiwan's case laws before this amendment, and future studies should focus more on commenting these cases to assist Taiwan's courts in substantiating the corporate social responsibility theory.