企業跨國併購之勞動權益研究 —以台灣、香港、美國、德國、英國企業個案為例

Abstract

本學位為台灣大學「事業經營與法務」在職碩士班，著重於學理與實務並重。 本研究以跨國併購之勞動權益比較為研究範疇，藉著探討五個國家區域不同（台灣、香港、德國、美國、英國）、產業不同（高科技、國際貿易、機械零組件、汽車零組件、醫療器材）、營運模式不同（上市、非上市）、經營核心價值不同（自有品牌、區域總代理、渠道通路）的併購個案，研究與比較其跨國併購中處理勞動程序、面對勞動法令、維護勞工權益，勞動條件談判，如何在企業併購前後策略制定與跨國企業組織設計、薪酬設計談判、跨國人才管理、跨文化溝通管理、併購後之控管機制等變動因子，作跨國併購勞動權益之探討與比較，進而提出比較研究與建議。研究範圍包括： 一、企業國際化發展 二、企業跨國併購與跨文化溝通與管理 三、企業併購動機與併購模式 四、企業併購法令、企業併購之勞動法令、企業併購之勞動權益維護。 五、台灣、香港、德國、美國、英國個案企業併購之勞動法令、勞動條件、 勞資談判項目、勞工權益維護、併購後之管控機制等分析與比較。 並在分析歸納與研究建議中輔以「家族企業」、「公司治理」、「接班人計畫」、 「平衡計分卡」與「人力資源計分卡」等企業經營管理衡量指標，作為本研 究之結論與建議。 全球區域經濟與產業發展環境改變，「企業併購」被公認是企業整合上中下游供需鏈最快速的方式，也是跨國企業走向寡占市場之競爭優勢。 本研究從上述五個國家地區企業併購個案比較中，發現在先進國家中，美國雖然同採完全自由的解僱制度，但仍能夠以團體協約拘束雇主於轉讓時，自動承擔所有勞工的勞動契約、勞動條件，若須解僱也得經過工會與團體協商後才能順利執行。而歐洲各國對於企業併購更是法制嚴謹，在企業轉讓與併購過程中，對勞工之勞動權益更為保護。 本研究於最後章節亦給予建議，若為企業併購，人力盤點後有多餘且不適當工作安排者，也應給與勞工一年緩衝期調和適應；若因不得已因素須於第一年有減少勞工數量之必要，第一年之資遣費應加倍計算，有效維護勞工權益。企業經營權因併購而轉手，除了發揮經營效率，也須兼顧到「企業的社會責任」與「公司治理」。

This research focuses on the comparison of labor rights in international merger and acquisition cases by looking at different nations/regions (five countries/regions including Taiwan, Hong Kong, Germany, the U.S. and England), different industries (high tech, international trade, machinery parts and components, automobile parts and components, medical equipment), different operating models (listed and non-listed companies) and different core operational values (original brands, regional distributors, distribution channel operators) with the objective of studying and comparing aspects such as the handling of labor procedures, response to labor laws, maintenance of labor rights and negotiations of working conditions in international mergers and acquisitions. In addition, the study will explore and compare labor rights in such merger and acquisition cases in terms of variables such as the formulation of strategies prior to and after the acquisition, the organizational design of international corporations, wage design, international talent management, cross-culture management, control mechanisms and others before presenting results and suggestions. The scope of the study covers the following areas: I. Development of business internationalization II. International corporate acquisitions and strategic blueprints III. Motivations for and models of corporate mergers and acquisitions IV. Corporate merger and acquisition laws, relevant labor laws pertaining to corporate mergers and acquisitions, safeguarding labor rights in corporate mergers and acquisitions V. Analysis and comparison of corporate merger and acquisition cases in Taiwan, Hong Kong, Germany, the U.S. and England in terms of pertinent labor laws, working conditions, group negotiation, labor rights, succession plans, cross-culture management and corporate governance. In addition, the conclusions from the analysis and suggestions will be supplemented with sections on “family enterprise,” “corporate governance,” and “succession plans,” as well as a “balance scorecard” and “HR scorecard” to wrap up the study. In light of the changes in global regional economics and the industrial development environment, “corporate merger and acquisition” has been acknowledged as the fastest way to integrate up/mid/downstream of a supply and demand chain. Not only that, it is also the preferred approach for international corporations to attain market oligarchy. The study found that in terms of laws and regulations pertaining to mergers, acquisitions and labor rights, the current state of domestic regulation in Taiwan is akin to a poorly assembled car. The fact is, Taiwan has fallen behind other developed nations in this area by a large margin, and this has resulted in a chronic disadvantage for domestic workers while talent has been driven to seek employment abroad. In the comparisons of corporate merger and acquisition cases in the aforementioned countries and regions, the study found that among developed nations, even though the U.S. adopts a similar employment termination system that is entirely unrestricted, relevant legislation functions to bind employers through group negotiations during the process of ownership transfer, such that the obligations of labor contracts and working conditions for all labor would automatically fall upon them; when employers wish to terminate workers’ employment contracts, they are required to go through the process of negotiation with unions and relevant groups before the termination can be carried out. The situation is even more apparent in Europe, where labor rights are even more rigidly protected during the process of ownership transfer, merger and acquisition. The study suggests that in a corporate merger/acquisition, should a company find excess manpower within the organization after a workforce inventory and not have suitable positions for this excess manpower, the company ought to give the employees in question a year for transitioning and adaptation. If the company deems it necessary to cut down on its workforce in its first year of merger/acquisition for any reason, the severance pay for workers in the first year should be doubled as a way to safeguard labor rights, as profit-seeking enterprises involved in a merger/acquisition are not only required to achieve effective operational performance but also fulfill their “corporate social responsibilities” as well as their objectives for “corporate governance.”