引入企業社會責任概念──應納入建立公司型社會企業制度

Adopting Concept of Corporate Social Responsibility Legislation－Still a Need to Build the Legal System for Company Type’s Social Enterprise

公司法發展至今，傳統以營利為目的之限制，已無法滿足社會創新的新經濟發展，實有調整之必要。此次公司法修法於第一條新增企業社會責任之概念，符合國際發展潮流，惟其並未包含建構公司型社會企業制度之相關規定，殊為可惜。此外，調整法規時，應審慎評估如何在不影響傳統營利公司治理下，架構適合公司型社會企業的法規設計。目前公司法第一條和第二三條所架構之股東優位受任人義務標準，雖然限制了公司型社會企業的發展，但其對傳統營利公司之公司治理扮演重要的守門員功能而不宜廢除，因此，透過新增兼益公司專章節，區分公司型態並給予明確受任人義務標準，可以降低公司型社會企業日後涉訟之風險並避免其遭到濫用，又兼益公司專章節之揭露要求，有助於導入良心資本、避免洗綠（破壞消費者及投資人信任）等問題，並且有助於建立市場機制，形塑健全的社會企業生態系，本文建議我國宜考慮於公司法中新增兼益公司專章節，來建立公司型社會企業制度。

The limitation of the traditional company’s purpose for pursing profit cannot meet the need of social innovation and corporation’s responsibility to society under new economic development era, so there is a need to adjust this limitation under current company law. The Amendment of Company Law article 1 adopt the concept of CSR. This amendment follow the current trend of international development. However, it is pity that such amendment does not include the related rules for establishing the system for company type’s social enterprise. Besides, when lawmakers try to establish a sound legal rule for company type’s social enterprise, they should consider its influence to corporate governance. Although article 1 and 23 of Taiwan’s Company Law restrict the development of company type’s social enterprise, they provide the important gate-keeper function for traditional company and should not be abolished. Through adopting the profits with purpose company chapter/section, it can separate such company with the for-profits company and clearly define the standard for fiduciary duty; It can help to reduce the future legal risks for company type’s social enterprise while prevent the abuse of its usage. Furthermore, the disclosure requirement under the profits with purpose company chapter/section helps to introduce patient capital, avoid greenwash problem (it can destroy the trust of consumer and investor), and form a sound market and eco-system for social enterprise. Therefore, this article suggests lawmakers to adopt the benefit corporation legislation in order to build the system of company type’s social enterprise in Taiwan.