| 摘要: | 國內興起ESG風潮，所謂ESG投資責任是企業踐行CSR的方式，係指企業經營創造獲利、以股東利益為主時，應對環境（Environment）、社會（Social）和公司治理（Governance）負責任，我國行政院永續發展委員會考量確保自然資源與環境品質，維護國人健康與文化資源，提昇社會和諧與福祉等因素，遂將永續發展納入國家政策之中，立法者於2006年1月11日，基於於健全公司治理，提升董事會運作效能，落實監督，經參考各國相關規定，引進獨立董事制度；另為提升董事會之功能，增訂董事會得設置審計委員會，更於2010年通過薪資報酬委員會制度。
近日，因泰山企業股份有限公司經營權鬥爭，引發一系列有關獨立董事及功能性委員會等議題之討論，諸如獨立董事是否具有獨立性、商業判斷法則應否引進等等，而政府又因國內ESG風潮，自2020年2月6日財團法人中華民國證券櫃檯買賣中心證櫃監字第0990003512號公告訂定發布上市上櫃永續發展實務守則全文31條中所提及永續發展之專（兼）職單位，該單位性質上似與功能委員會相似，故本文欲借鏡美國健全之功能委員會法制沿革，檢視我國功能性委員會制度是否已達監督成效，並藉由瞭解ESG意涵、聯合國永續發展目標，分析其對於公司治理所造成之影響，落實永續發展目標下，是否需再考慮立法設立永續發展委員會，為本論文討論重點。
The ESG (Environmental, Social, and Governance) trend has been gaining momentum in the domestic market. ESG investment responsibility refers to the way companies implement Corporate Social Responsibility (CSR). It entails that while pursuing profitability and prioritizing shareholder interests, companies should also take responsibility for the environment, society, and corporate governance.
The Taiwan government's Executive Yuan, through the Sustainable Development Commission, considers ensuring the preservation of natural resources and environmental quality, safeguarding the health and cultural resources of the people, and enhancing social harmony and welfare. As a result, sustainable development has been integrated into national policies. On January 11, 2006, lawmakers, aiming to strengthen corporate governance, improve the efficiency of board operation, and enhance supervision, introduced the concept of independent directors based on reference to relevant regulations from other countries. Additionally, to enhance the functionality of boards, they introduced the establishment of audit committees, and in 2010, the remuneration committee system was also approved.
Recently, due to the ownership dispute within TaiShan Enterprise Co., Ltd., it has sparked discussions on various topics related to independent directors and functional committees. These discussions include whether independent directors truly maintain independence and whether business judgment rules should be introduced, among others. In response to the ESG trend in the country, the government, on February 6, 2020, issued the full text of the Sustainable Development Guidelines for listing and OTC companies (Cabinet Securities Commission Letter No. 0990003512), which mentioned the establishment of specialized (and concurrent) positions related to sustainable development. These positions seem similar in nature to functional committees. Therefore, this paper aims to learn from the well-established legal system of functional committees in the United States, examine whether our domestic functional committee system has achieved its supervisory effectiveness, understand the implications of ESG, and the United Nations' Sustainable Development Goals for corporate governance. It will also explore whether legislation to establish a Sustainable Development Committee should be considered to implement the Sustainable Development Goals as the focal point of this paper. |
