企業社會責任的法制化

Corporate Law and Governance: USA: California: directors' duties and corporate social responsibility

(1) The long-term and the short-term interests of the corporation and its shareholders.
(2) The effects that the corporation’s actions may have in the short term or in the long term upon any of the following:

* The prospects for potential growth, development, productivity, and profitability of the corporation.
* The economy of the state and the nation.
* The corporation’s employees, suppliers, customers, and creditors.
* Community and societal considerations.
* The environment.

美國加州州議員 Mark Leno 在州議會提出了2944號法案，希望藉由重新界定「公司的最佳利益」，授權公司董事在決策時可以考慮到社會責任事項。

企業社會責任的「法制化」，在台灣還是個陌生的議題。但是，法律實務上，在台灣已經出現公司股東為公司的公益捐贈而對公司董事提出告訴的情形。

台灣，遲早有一天，我們會面對著同樣的問題：要不要修訂公司法，賦予公司董事在決策時進行企業社會責任考量的正當性。

在上面所引述的評論中， 作者 Robert Goddard 對2944法案還做了一個非常有意思的短評：

Bill 2944 does not go as far as the UK Companies Act (2006)

對照一下，英國2006年公司法內的相關內容如下：

in the way he considers, in good faith, would be most likely to promotethe success of the company for the benefit of its members as a whole,and in doing so have regard (amongst other matters) to: (a) the likely consequences of any decision in the long term, (b) the interests of the company's employees, (c) the need to foster the company's business relationships with suppliers, customers and others, (d) the impact ofthe company's operations on the community and the environment, (e) thedesirability of the company maintaining a reputation for high standards of business conduct, and (f) the need to act fairly as between members
of the company.