| 英文摘要 |
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. |
