| 摘要: | 從 2014 年社會企業元年提出之社會企業行動方案至今，我國對社會企業之討論與行政部門之推動也將近十年了，社會創新組織之推動更是我國未來發展之願景，希望企業傳遞社會價值發揮影響力，進而改善經濟、社會、環境等公共議題。
然本文欲討論之公司型社會企業，目前只進行至法規修訂階段，至今仍未明文規範出一套基本之運作模板。因此本文將先釐清企業社會責任、B 型企業及社會企業等相關理論與爭議。再以公司型社會企業為主軸，就立法模式、公司設立、監督管理制度、資產限制及資訊揭露等五大重點，分析英國社區利益公司、美國公益公司、社會目的公司、低獲利有限公司及公益有限責任公司等法規設計模式。接著探討我國之發展困境及法制問題，統整、歸納與評析過去學者、政黨及立法委員曾提之立法草案及修法建議。最後本文建議可於公司法中加入社會使命型公司專章，經營者於決策時，須考量章程所載之利害關係人利益，在立法規範上盡量採取較有彈性與分流化之設計方式，配合我國社會企業發展之程度與特性，期待我國社會企業之發展能夠更加順利。
Since the inception of the social enterprise action plan in 2014, which marked the commencement of the discussion and promotion of social enterprises by the
government, almost a decade has elapsed. The development of social innovation
organizations is the future goal of our country, hoping to convey social value and arouse awareness to further improve economic, social, environmental, and other issues.
However, the corporate social enterprises discussed in this study only aim to proceed to the stage of program modification, and so far, no set of basic operating model has existed. Therefore, this article first clarifiedy the relevant theories and controversies of Corporate Social Responsibility, Benefit Corporation and Social Enterprises.Later on ,focusing on Corporated Type Social Enterprises, this study analyzed the British Community Interest Company, the American Benefit Corporation, the Social Purpose Corporation, Low-Profit Limited Liability Company, and the Benefit Limited Liability Company in terms of five key points, including the legislative model, company establishment, supervision and management system, asset restrictions, and information disclosure. Next, this paper we will discussed the development dilemma and legal issues in our country,and integrated, summarized, and analyzed the legislative previous suggestions put forward by scholars, political parties, and legislators. Finally, this article suggested that a special chapter on Profits with Social Mission Corporation should be added to the Company Act. When making decisions, managers must consider the interests of stakeholders contained in the articles of association, and try to adopt a more flexible and streamlined approach under legislative norms to match the degree and characteristics of social enterprise development in our country. It is hoped that this will contribute to a more comprehensive development of Social Enterprises in Taiwan. |
