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完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 蔡英欣 | |
dc.contributor.author | Yi-Rong Lin | en |
dc.contributor.author | 林意蓉 | zh_TW |
dc.date.accessioned | 2021-05-11T05:04:27Z | - |
dc.date.available | 2019-10-17 | |
dc.date.available | 2021-05-11T05:04:27Z | - |
dc.date.copyright | 2019-10-17 | |
dc.date.issued | 2019 | |
dc.date.submitted | 2019-09-25 | |
dc.identifier.citation | 一、 中文部分
(一)、 書籍 楊岳平(2011),《公司治理與公司社會責任:企業併購下股東、債權人、員工、投資人之保護》,臺北:元照。 賴英照(2007),《賴英照說法——內線交易到企業社會責任》,臺北:聯經出版公司。 (二)、 期刊 方元沂(2018),〈引入企業社會責任概念──應納入建立公司型社會企業制度〉,《月旦法學雜誌》,205期,頁58-66。 尤琳蕙、曾思齊、劉啟群(2017),〈對強制編製企業社會責任報告書政策之市場反應:以臺灣為例〉,《會計審計論叢》,7卷2期,頁1-22。 林耿民、高晟晉(2016),〈推動上市(櫃)公司企業社會責任〉,《證券暨期貨月刊》,34卷6期,頁18-27。 周振鋒(2019),〈論公司社會責任與公司慈善捐贈〉,《臺灣財經法學論叢》,1期1卷,頁199-240。 吳慧玲(2011),〈淺談我國企業社會責任相關規範及推動情形〉,《證券暨期貨月刊》,29卷8期,頁5-21。 洪秀芬(2009),〈德國企業社會責任之理論與實踐〉,《萬國法律》,164期,頁37-63。 陳文智(2009),〈英國企業社會責任之內涵及其演變〉,《萬國法律》,164期,頁2-11。 陳彥良(2019),〈德國公司社會責任與永續發展原則之建構——兼論台灣相關實務〉,《臺灣財經法學論叢》,1卷1期,頁99-131。 郭大維(2012),〈論英國企業社會責任之推動與實踐及其對我國之啟示〉,《證券暨期貨月刊》,30卷3期,頁25-36。 楊岳平(2019),〈新公司法與企業社會責任的過去與未來——我國法下企業社會責任裡論的立法架構與法院實務〉,《中正財經法學》,18期,頁43-91。 楊君仁(2008),〈公司治理與社會責任——德國法的觀點〉,《台灣本土法學雜誌》,109期,頁68-96。 楊雅智(2015),〈淺談企業社會責任之國際發展趨勢與國內推動現況〉,《證券暨期貨月刊》,33卷1期,頁5-15。 蔡英欣(2019),〈公司社會責任與股東利益最大化原則——以日本法為中心〉,《臺灣財經法學論叢》,1期1卷,頁169-197。 賴英照(2007),〈從尤努斯到巴菲特——公司社會責任的基本問題〉,《台灣本土法學雜誌》,93期,頁150-180。 戴銘昇(2007),〈論證券詐欺之構成要件與民事責任〉,《證交資料》,540期,頁28-55。 蘇怡慈(2019),〈股東優位主義與企業社會責任實踐之實證研究〉,《臺灣財經法學論叢》,1卷1期,頁241-262。 (三)、 學位論文 尤昱婷(2018),《公司型社會企業中資訊揭露與認證制度之初探》,國立臺灣大學法律學研究所碩士論文(未出版),臺北。 杜冠臻(2018),《初探社會證券交易所之法制建構——從影響力投資大眾化之觀點出發》,國立臺灣大學法律學研究所碩士論文(未出版),臺北。 李詩涵(2017),《企業社會責任與其非財務資訊揭露法制之研究》,國立臺北大學法律學系碩士論文(未出版),臺北。 施汳泉(2011),《非公開發行公司資訊揭露法制之研究》,國立中正大學財經法律學研究所碩士論文(未出版),嘉義。 (四)、 網路資料及其他 BSI Group(2016),〈CSR GRI G4 改版要點與新舊版差異精解〉,https://www.bsigroup.com/LocalFiles/zh-tw/e-news/No150/BSI-GRI-G4-transition-Duncan-Fong.pdf(最後瀏覽日:02/18/2019)。 CCS台灣企業永續研訓中心(2016),〈GRI推出全新標準 預於2018年7月1日全面取代G4〉,http://www.ccstw.net/2016/10/19/1019news/ (最後瀏覽日:02/18/2019)。 CSRone、黃俊嘉、Amy Lin編譯(2018), 〈專家:揭露氣候變遷風險 企業五種新思維〉,CSRone永續報告平台,https://www.csronereporting.com/to-pics/show/4898(最後瀏覽日:02/02/2019)。 CSRone永續報告平台(2015),2014台灣CSR報告現況與趨勢,https://www.csr-onereporting.com/report/show/1028 (最後瀏覽日:03/27/2019)。 CSRone永續報告平台(2019),2019 臺灣暨亞洲永續報告現況與趨勢,https://www.csrone-reporting.com/report/show/3148 (最後瀏覽日:04/07/2019)。 CSRone永續報告平台(2019),2018台灣永續報告現況與趨勢,https://www.csr-onereporting.com/report/show/-2556 (最後瀏覽日:04/04/2019)。 GRI Standards(2018),合併整套的GRI永續應報導準則,https://www.global-reporting.org/standards/gri-standards-translations/gri-standards-traditional-chinese-translations-download-center/ (最後瀏覽日:05/05/2019)。 HKEX(2018),在香港上市,https://www.hkex.com.hk/-/media/HKEX-Market/List-ing/Getting-Started/201802/201802-Listing_tc.pdf (最後瀏覽日:03/29/2019)。 HKEX(2018),如何編備環境、社會及管治報告?〈環境、社會及管治匯報指南〉,https://www.hkex.com.hk/-/media/HKEX-Market/Listing/Rules-and-Guidance/Other-Resources/Listed-Issuers/Environmental-Social-and-Governance/How-to-Prepare-an-ESG-Report/steps_c.pdf?la=zh-HK (最後瀏覽日:03/24/2019)。 HKEX(2018),如何準備環境、社會及治理報告?〈附錄二:環境關鍵績效指標匯報指引〉,https://www.hkex.com.hk/-/media/HKEX-Market/Listing/Rules-and-Gui-dance/Other-Resources/Listed-Issuers/Environmental-Social-and-Governance/H-ow-to-Prepare-an-ESG-Report/app2_kpis_c.pdf?la=zh-HK (最後瀏覽日:03/24/2019)。 HKEX(2018),有關2016/2017年發行人揭露環境、社會及管治常規情況的報告,https://www.hkex.com.hk/-/media/HKEX-Market/Listing/Rules-and-Guidance/Oth-erResources/Ex-changes-Review-of-Issuers-Annual-Disclosure/ESG-Guide/esg-report_2016_2017_c.pdf?la=zh-HK (最後瀏覽日:05/04/2019)。 HKEX(2011),諮詢文件:〈環境、社會及管治報告指引〉,https://www.hk-ex.com.hk/-/media/HKEX-Market/Listing/Rules-and-Guidance/Other-Resources/En-vironmental-Social-and-Governance/Exchange-Publications-on-ESG/cp201112_-c.pdf?la=zh-HK (最後瀏覽日:05/04/2019)。 HKEX(2012),諮詢總結:〈環境、社會及管治報告指引〉,https://www.hk-ex.com.hk/-/media/HKEX-Market/Listing/Rules-and-Guidance/Other-Resources/En-vironmental-Social-and-Governance/Exchange-Publications-on-ESG/cp201112cc_c.-pdf?la=zh-HK (最後瀏覽日:05/04/2019)。 HKEX(2015),諮詢文件 檢討《環境、社會及管治報告指引》,https://www.hk-ex.com.hk/-/media/HKEX-Market/Listing/Rules-and-Guidance/Other-Resources/En-vironmental-Social-and-Governance/Exchange-Publications-on-ESG/cp201507_c.-pdf?la=zh-HK (最後瀏覽日:05/04/2019)。 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黃嬿(2015),〈新興市場耳熟能詳,但你知道何謂「新興市場」嗎?〉,《財經新報》,https://finance.technews.tw/2015/10/02/emerging-market-2/(最後瀏覽日: 03/13/2019)。 黃敦晴(2018),〈全球永續股市大評比:亞洲第一不是新加坡或香港,而是這國〉,《CSR@天下》,https://csr.cw.com.tw/article/40684 (最後瀏覽日:03/19/2019)。 楊千瑩(2019),〈大同、華映涉違反證交法 顧立雄:移送檢調〉,《自由財經》,https://ec.ltn.com.tw/article/breakingnews/2756012 (最後瀏覽日:04/12/2019)。 顏和正(2018),〈老闆的金主 全球最大投資機構下通牒:「不做CSR,就不投資你」〉,《CSR@天下》,https://csr.cw.com.tw/article/40193(最後瀏覽日:04/19/2019)。 賴英照(2014),〈名家縱論/陽光是最好的防腐劑〉,《聯合報》。 臺灣證券交易所(2014),〈反應熱烈!證交所加開編寫企業社會責任報告書教育課程〉,新聞稿,http://cgc.twse.com.tw/pressReleases/promoteNewsArticleCh/119 (最後瀏覽日:03/30/2019)。 臺灣證券交易所公司治理中心,http://cgc.twse.com.tw/front/responsibility (最後瀏覽日:02/24/2019)。 臺灣證券交易所公司治理中心,上市櫃公司出具企業社會責任報告書情形,http://cgc.twse.com.tw/corpSocialResponsibility/chPage (最後瀏覽日:03/27/2019)。 臺灣證券交易所(2019),「上市公司編制與申報企業社會責任報告書作業辦法」問答集,http://cgc.twse.com.tw/lawQa/listCh (最後瀏覽日:05/05/2019)。 證券櫃檯買賣中心(2016),「上櫃公司編制與申報企業社會責任報告書作業辦法」問答集,https://www.tpex.org.tw/web/csr/content/introduction.php 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dc.identifier.uri | http://tdr.lib.ntu.edu.tw/handle/123456789/783 | - |
dc.description.abstract | 企業社會責任在現代公司治理藍圖中已然成為風險控制、永續經營的代名詞。詳言之,企業社會責任的任務或目標在於協調公司營運活動中與利害關係人之互動關係、辨識並控制公司的非財務風險,並設法在公司獲利與利害關係人利益之間取得動態平衡;藉由這個動態平衡,公司經營者可以有效掌握公司營運中可能影響其財務表現的因素,股東能夠信任經營者係為其長期利益永續經營公司,利害關係人亦能借助此互動機制與經營者溝通並改變可能違反其利益之決策,最終達成兼容並蓄的公司治理目標。
為達成此一目標,非財務資訊揭露法制扮演重要的角色。過往資訊揭露在證券交易法中係以「保障投資」為目的,股東評估其投資風險重視與公司財務表現有關的財務資訊,卻往往忽略了公司非財務資訊之重要性,進而導致鉅額的投資損失。非財務資訊透過敘述性、量化資訊具體化公司每日營運活動面臨的所有非財務風險,乃企業社會責任實踐的第一步。公司藉由非財務資訊得揭露檢視公司內部活動、取得股東信任並且保護利害關係人利益,永續經營即始於公開透明的非財務資訊——企業社會責任資訊之揭露與公開。 本論文研究聚焦於一般營利公司在實踐企業社會責任時應揭露的所有非財務資訊,並借助香港證交所《環境、社會及管治報告指引》作為香港非財務資訊全面揭露法制之經驗與規範架構,著重探討我國現行法制之缺失與可能的解決辦法。非財務資訊揭露法制之建構皆非一蹴可及,我國現行揭露法制相較其他亞洲國家起步雖早,然而至今仍未能有效提升我國公開發行公司非財務資訊揭露的質與量,本論文希望能拋磚引玉,使金管會在改善公司非財務資訊揭露品質時有一可循方向。 | zh_TW |
dc.description.abstract | Corporate Social Responsibility (CSR) has become a synonym for risk control or sustainability in the modern blueprint for corporate governance. The mission or goal of CSR is to coordinate interactions between companies and their stakeholders in daily operations, and to identify and control companies’ non-financial risks and manage to strike a dynamic balance between company profits and interests of stakeholders. With this dynamic balance, directors can manage any possibilities that may affect the company’s financial performance effectively, and shareholders are able to trust directors for sustainably operating the company in shareholders’ long-term interests. Stakeholders can also communicate with directors and alter any decisions against their interests with this interaction system. Finally, inclusiveness, the goal of corporate governance, is achieved.
To achieve this goal, non-financial information disclosure legislation plays an important role. In the past, information disclosure aims at protecting investors in Securities and Exchange Act. Investors estimate their investment risks as valuing financial information related to companies’ financial performances. However, they fail to recognize the importance of non-financial information which causes them great loss. Non-financial information illustrates all non-financial risks companies face in their daily operations by means of revealing companies’ narrative and quantitative information which is a first step of practicing CSR. Companies examine their interior activities, and gain trust from shareholders while protecting stakeholders at the same time. Sustainability starts from transparent non-financial information, that is, the transparency and disclosure of CSR information. This thesis focuses on for-profit companies’ mandatory disclosure of all non-financial information while practicing CSR activities. It relies on Environment, Social and Governance Reporting Guide in Hong Kong Exchange as the experience and legal framework of non-financial information legislation in Hong Kong, and mainly researches on the defects in our current legislation and possible solutions in Taiwan. Because of the difficulties constructing non-financial disclosure legislation, our current legislation, which we legalized earlier than any other Asian countries, still has not effectively improve the quality and quantity of non-financial information. This thesis manages to initiate a series of reforms to improve the disclosure quality by providing FSC in Taiwan a possible direction to follow. | en |
dc.description.provenance | Made available in DSpace on 2021-05-11T05:04:27Z (GMT). No. of bitstreams: 1 ntu-108-R05a21102-1.pdf: 1851726 bytes, checksum: 7286a43066a5ad88eb2b60f9c0e603f0 (MD5) Previous issue date: 2019 | en |
dc.description.tableofcontents | 第壹章 緒論 1
第一節 研究動機 1 第二節 研究方法與範圍 2 第三節 研究架構 3 第貳章 企業社會責任與其法制 5 第一節 企業社會責任 5 第一項 企業社會責任之定義難題 5 第二項 企業社會責任的學說論戰 9 第一款 Berle與Dodd教授在1930年代的初辯 10 第二款 股東優位理論/股東利益最大化理論 12 第三款 利害關係人理論 13 第三項 本文立場與結論 15 第二節 企業社會責任與股東優位理論之調和:以英、美為例 18 第一項 美國法 19 第一款 實體法 19 第二款 判例法 22 第二項 英國法 24 第一款 實體法 25 第二款 判例法 26 第三項 小結 27 第三節 資訊揭露義務與企業社會責任 29 第一項 資訊揭露義務概說 30 第二項 企業社會責任的保障投資面向 31 第三項 小結 33 第參章 非財務資訊揭露法制研究 35 第一節 非財務資訊為何 35 第二節 非財務資訊揭露之必要性與目的 37 第一項 公司面 38 第一款 保障投資 38 第二款 促進風險管理 40 第三款 提供市場區隔 42 第二項 公共目的面 43 第一款 間接推動企業社會責任 43 第二款 增加企業透明度 44 第三項 如何回應質疑? 45 第一款 揭露成本 45 第二款 洗綠(greenwash)的疑慮 48 第三款 破壞董事受託義務 49 第四款 企業社會責任揭露非證券監管機關的權責範圍 50 第三節 非財務資訊揭露法制 51 第一項 規範性質 52 第一款 自願性揭露(voluntary) 52 第二款 強制揭露(mandatory) 54 第一目 證券法下之強制揭露 55 第二目 公司法之強制揭露 56 第三款 遵循或解釋(comply or explain) 56 第二項 主管機關(單位)與規範對象 58 第三項 揭露形式 60 第四項 揭露項目 60 第一款 特定環境或社會資訊 61 第二款 非財務資訊全面揭露 63 第一目 報告框架一——國際報告標準 63 第二目 報告框架二——自評表 65 第三目 報告框架三——法條明文設計 65 第五項 小結 66 第肆章 比較法研究——香港 68 第一節 規範背景 70 第一項 第一階段——建議、監測與對話 71 第二項 第二階段——檢討與強制 75 第三項 小結 76 第二節 規範架構與論辯 77 第一項 「遵循或解釋」與建議揭露 78 第二項 規範對象 81 第三項 揭露形式與發佈時間 83 第四項 揭露項目——以自評表形式為框架 83 第一款 揭露總則 85 第一目 整體方針 85 第二目 董事會責任 86 第三目 揭露原則 87 第二款 一般揭露 88 第三款 KPIs 89 第五項 認證(assurance) 91 第六項 小結 92 第三節 規範成效與評價 92 第一項 HKEX於2016、2017年之ESG審閱報告 93 第一款 揭露層面 95 第二款 行業面 95 第三款 結論:有待改善的方面 96 第二項 業界評價 97 第三項 小結 99 第伍章 我國非財務資訊揭露法制之現況與檢討 101 第一節 我國現行非財務資訊揭露法制 101 第一項 編製與申報企業社會責任報告書 103 第一款 立法背景 103 第一目 我國企業社會責任法制建構 104 第二目 市場監督機制建立 105 第三目 CSRR作業辦法制訂背景 105 第二款 強制揭露 106 第三款 規範對象 107 第四款 揭露形式與發佈時間 108 第五款 揭露項目——以國際報告標準為框架 109 第一目 至少應符合GRI核心選項 110 第二目 揭露項目之衡量 111 第三目 揭露對應之GRI準則內容索引 112 第四目 加強揭露項目 112 第六款 認證 114 第二項 年報(公開說明書)應行記載事項 114 第一款 立法背景 115 第一目 年報應行記載事項 116 第二目 公開說明書應行記載事項 117 第二款 規範架構 119 第一目 遵循或解釋 119 第二目 規範對象、形式與發佈時間 119 第三目 揭露項目——以自評表形式為框架 119 第四目 認證 130 第三項 小結 130 第二節 缺失與困境 131 第一項 非財務資訊未能全面揭露 132 第一款 未能全面揭露的非財務資訊 133 第二款 企業社會責任實務守則之規範性質 135 第三款 自律/自願性揭露對目的之達成有其侷限性 136 第二項 現行非財務資訊揭露品質不佳 137 第一款 履行社會責任自評表設計不良 137 第二款 市場監督不足 140 第三項 董事與公司責任 141 第一款 董事受託人責任與非財務資訊揭露請求權 142 第二款 非財務資訊揭露不實、隱匿責任 143 第四項 小結 145 第三節 與香港法之比較與檢討 145 第一項 非財務資訊揭露法制架構之比較 146 第一款 立法背景與政策進程 146 第二款 揭露法制架構 147 第一目 規範性質與揭露項目 148 第二目 主管機關與違反效果 149 第三目 規範對象、揭露形式與發佈時間 150 第四目 認證 151 第三款 小結 151 第二項 共有困境與檢討——代結論 152 第陸章 結論 154 第一節 修法建議 154 第一項 全面修正履行企業社會責任自評表 154 第一款 真正全面的非財務資訊揭露法制 155 第二款 具體化資訊揭露項目 155 第三款 隱匿、虛偽資訊之公司責任 157 第二項 利害關係人權益保障 159 第一款 規範對象範圍擴大 159 第二款 應對「利害關係人」揭露 161 第三項 充足的揭露、更好的解釋 161 第一款 重要性議題採擇(Materiality Determination) 162 第二款 遵循或解釋的缺點與檢討 163 第四項 第三方認證 165 第二節 本文結論 165 參考文獻 168 | |
dc.language.iso | zh-TW | |
dc.title | 營利公司企業社會責任資訊揭露研究與我國現行法制之檢討 | zh_TW |
dc.title | A Study on CSR Information Disclosure of For-profit Corporations and Review on Current Disclosure Legislation in Taiwan | en |
dc.date.schoolyear | 108-1 | |
dc.description.degree | 碩士 | |
dc.contributor.oralexamcommittee | 邵慶平,林建中 | |
dc.subject.keyword | 企業社會責任,營利公司,非財務資訊揭露,非財務風險,利害關係人, | zh_TW |
dc.subject.keyword | corporate social responsibility,for-profit corporation,non-financial information disclosure,non-financial risk,stakeholder, | en |
dc.relation.page | 184 | |
dc.identifier.doi | 10.6342/NTU201904154 | |
dc.rights.note | 同意授權(全球公開) | |
dc.date.accepted | 2019-09-26 | |
dc.contributor.author-college | 法律學院 | zh_TW |
dc.contributor.author-dept | 法律學研究所 | zh_TW |
顯示於系所單位: | 法律學系 |
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