| 摘要: | 本文將介紹企業社會責任之相關法律問題，企業社會責任係指企業及股東在追求自身之最大利益的同時，尚須兼顧企業之債權人、員工及社會團體等利害關係人之權益，用以達到發展國民經濟、公共利益、永續發展及綠色經濟等理念。
在企業社會責任之發展過程中，股東之利益最大化原則一直是部分學者之主張，在美國學界亦被大多數學者所承認。惟國內外仍有一些學者認為，對於公司來說，並不應該只考慮股東之最大利益，而是應該考慮債權人、員工及社會團體等利害關係人之利益。
對於企業社會責任過去幾十年之發展，因為經歷了很多社會問題，例如，環境、公害、通貨膨脹甚至是股東獲取高額之不法利益等，社會上期待做出改變，而發展出了ESG原則。近年來，環境保護議題之重要性日趨明顯，現今社會上，每個國家皆面臨了非常嚴重之極端氣候問題。隨著氣候變遷之問題浮上檯面，各國也開始思考永續發展之重要性，如何落實溫室氣體排放量之減少，以及全球暖化等議題，各國均開始實施相應之措施，其中在國際上提出最重要的原則，就是有關環保愛地球的議題，出現了聯合國所提出之永續發展發展目標。
在我國及美國，都有對於企業社會責任所制定之相關法規及政策，本文將介紹我國及美國對於CSR所制定之相關法律及政策，並做出比較。CSR是否只是企業單純以股東利益最大化原則為考量，本文亦有待論述。
然而，近年來與CSR相關之法律議題愈來愈多，例如，像是普惠金融、公平待客原則、影響力投資、綠色金融、綠色能源、赤道原則、責任銀行原則、永續發展等，本文將會逐一介紹。
對於CSR之實行，國內外各大公司皆有自己之規劃及作法，本文首先將介紹，舉世聞名之RCA公司案件，該案與排放廢水致癌等環境相關議題有關，本文將論述在該案中企業實行社會責任之作法及省思等。接著是探討國內外各大公司對於CSR之實行之相關政策。本文以台積電公司、工業技術研究院、中國信託金控公司、台新金控公司、富邦金控公司、GOOGLE公司、以及APPLE公司為例，分析上述各大公司對於CSR所制定之政策及實行辦法等相關問題。最後則是，將各大公司之政策做比較，以期能使各界對於CSR有更深入之了解。
This article will introduce the legal issues related to corporate social responsibility, alleged corporate social responsibility, it means that while enterprises and shareholders are pursuing their own best interests, they must also considering the rights and interests of the enterprise's creditors, employees, social groups and other stakeholders to achieve the development of the national economy, public interests, sustainable development and green economy, etc.
In the development process of corporate social responsibility, the principle of maximizing shareholders' interests has always been advocated by some scholars, and is also recognized by most scholars in American academic circles. However, there are still some scholars at home and abroad who believe that companies should not only consider the best interests of shareholders, but should also consider the interests of creditors, employees, social organization and other stakeholders.
Regarding the development of corporate social responsibility in the past few decades, because we have experienced many social problems, such as the environment, pollution, inflation, and even shareholders obtaining high illegal benefits, the society is looking forward to making changes, and the ESG principles have been developed. . In recent years, the importance of environmental protection issues has become increasingly obvious. In today's social, every country is facing very serious extreme climate problems. As the issue of climate change comes to the fore, countries have also begun to think about the importance of sustainable development, how to implement the reduction of greenhouse gas emissions, and issues such as global warming. Countries have begun to implement corresponding measures, among which the most important ones proposed internationally The principle is about environmental protection and caring for the earth, and the development goal of sustainable development has emerged proposed by the United Nations.
Both our country and the United States have relevant laws and policies on corporate social responsibility. This article will introduce the relevant laws and policies on CSR in our country and the United States, and make some simple comparisons. The issue of CSR is not simply whether companies should consider the principle of maximizing shareholders' interests.
However, in recent years, there have been more and more legal issues related to corporate social responsibility, such as inclusive finance, fair client principles, impact investment, green finance, green energy, Equator Principles, Responsible Banking Principles, and sustainable development. Wait, this article will introduce them one by one.
In the implementation of corporate social responsibility, major companies at home and abroad have their own plans and practices. This article will first introduce the world-famous RCA case, which is related to environmental issues such as the discharge of wastewater causing cancer, and discuss the issues in this case. Corporate social responsibility practices and reflections, etc. Finally, it discusses the policies related to the implementation of CSR by major domestic and foreign companies. This article takes TSMC, Industrial Technology Research Institute, China Trust Financial Holdings, Taishin Financial Holdings, Fubon Financial Holdings, GOOGLE, and APPLE as examples to analyze the policies and implementation methods for CSR formulated by the above major companies. and other related issues. The last step is to compare the policies of major companies were able to enable all walks of life to have a deeper understanding of CSR. |
