ESG與董事監督義務

ESG and Director’s Duty of Oversight

ESG與董事責任，特別是與董事受任人義務中的監督義務間的關聯為何？倘公司違反ESG相關責任，如食品安全、環境保護、消費者保護等，除應對相對人負擔可能的契約責任或侵權行為責任外，董事是否構成監督義務的違反而必須對公司負擔損害賠償責任？本文將梳理美國德拉瓦州法院在2019年Marchand案之後陸續做成一系列董事監督義務的判決、分析我國董事監督義務的實務案例，並嘗試就董事ESG監督義務之範圍、經營判斷空間與ESG監督義務之治理架構提出若干思考與建議。

What is the relationship between ESG and director’s fiduciary duty, especially the director’s duty of oversight? In the event a company violates ESG-related responsibilities, such as food safety, environmental protection, consumer rights, etc., aside from potential contractual or tort liabilities towards victims, would directors also be held liable for breach of their oversight duties and subsequently obligated to bear liability for damages? This article will outline a series of rulings by Delaware courts in the United States since the Marchand case in 2019, analyze cases regarding director’s oversight duties in Taiwan, and provide with suggestions concerning the scope of directorial ESG oversight duties, the business judgment, and the governance framework for ESG oversight duties.