從企業社會責任到社會企業──論英國公司型態社會企業法制對我國之啟示

From Corporate Social Responsibility to Social Enterprises: The Regulation of a Corporate Form for Social Enterprises in the U.K. and Its Inspiration for Taiwan

近年來，公司型態之社會企業在我國日益增加，但我國對於此一新組織型態之社會企業，似乎尚缺乏一套妥善的規範。考量公司型態之社會企業雖按一般公司獲利模式經營，但係以公益目的之達成為其主要宗旨，有別於傳統公司以營利為目的，英國政府乃於二○○四年立法對此一新組織型態之社會企業建立制度性保障與規範。由於英國對於公司型態之社會企業已發展出一套較為完備的規範模式。因此，本文將透過對英國相關法制之比較研究，檢視我國現行法制之缺失並提出建議，以供我國未來制度改進之參考。

In recent years, a corporate form of social enterprises has become increasingly prevalent and been widely embraced in Taiwan. However, due to the lack of a sound regulatory framework, a corporate form of social enterprises in Taiwan still faces a number of questions and challenges under the current company law. Recognizing the difference between a corporate form of social enterprises and the traditional corporation, the British government has enacted legislation creating a specialized corporate form for social enterprises and establishing a special legal framework for social enterprises. Since the U.K. experiences provide lessons for how the Taiwan’s government should regulate the corporate form of social enterprises, this article will explore the regulations of a corporate form of social enterprises in the U.K. and its practices. Then, it will analyze the current regulation of a corporate form for social enterprises in Taiwan and will offer suggestions for improving its regulatory design.