ESG、SDGs對企業社會責任及公司治理影響之研究

Abstract

近年ESG、SDGs與企業社會責任（CSR）常一起被提出討論，企業經營除了獲利，還要善盡企業社會責任。而由於CSR概念抽象，並沒有足夠明確的規範及檢視標準，以致有企業自稱善盡社會責任，卻沒有客觀的指標來衡量其作為。ESG、SDGs的出現，正好可以協助處理這種困境，從CSR到ESG、SDGs，可以說是從抽象到具體，從理論到實務，並且透過產官學界的極力鼓吹，造成全球化浪潮，也逐漸演變出企業永續發展的具體行動準則。 2018年7月6日我國公司法第1條新增第二項「公司經營業務，應遵守法令及倫理規範，得採行增進公共利益之行為，以善盡其社會責任。」。2023年2月15日我國修正公布氣候變遷因應法，其中第一條規定「為因應全球氣候變遷，制定氣候變遷調適策略，降低與管理溫室氣體排放，落實世代正義、環境正義及公正轉型，善盡共同保護地球環境之責任，並確保國家永續發展，特制定本法。」，該法主要內容為將2050年淨零排放，訂定為國家溫室氣體長期減量目標，並成立溫室氣體管理基金專款專用，及明定碳費徵收等相關作業。 本文藉由探討ESG、SDGs具體行動方案及不遵循的法律責任，說明非財務資訊揭露的重要性，以及金管會上市櫃公司永續發展路徑圖及永續發展行動方案的推動；再探討董事的忠實、善良管理人及監督義務，最後則聚焦於探究企業及董事不遵循ESG、SDGs，可能因資訊揭露不實而有證券詐欺、財務報告不實的民、刑事責任。

In recent years, ESG, SDGs and corporate social responsibility (CSR) have often been discussed together. In addition to making profits, business operations must also fulfill corporate social responsibilities. However, due to the abstract concept of CSR, there are not enough clear norms and inspection standards, so that some companies claim to fulfill their social responsibilities, but there are no objective indicators to measure their performance. The emergence of ESG and SDGs can just help to deal with this dilemma. From CSR to ESG and SDGs, it can be said that it is from abstraction to concreteness, from theory to practice, and through the vigorous advocacy of industry, government and academia, it has caused a wave of globalization, and also Gradually evolved a specific code of action for the sustainable development of enterprises. On July 6, 2018, Article 1 of my country's Company Law added the second item "Companies shall abide by laws and ethical norms in their business operations, and may adopt actions that promote public interests in order to fulfill their social responsibilities.". On February 15, 2023, China revised and promulgated the Climate Change Response Law, the first of which stipulates that "in order to respond to global climate change, formulate climate change adaptation strategies, reduce and manage greenhouse gas emissions, implement intergenerational justice, environmental justice, and just transition, good To fulfill the responsibility of jointly protecting the earth's environment and ensure the country's sustainable development, this law is specially enacted." The main content of this law is to set the net zero emission in 2050 as the long-term reduction goal of national greenhouse gases, and to establish greenhouse gas management The funds are earmarked for special purposes, and related operations such as the collection of carbon fees are specified. This article explains the importance of non-financial information disclosure by discussing the specific action plans of ESG and SDGs and the legal responsibility for non-compliance, and the promotion of the sustainable development roadmap and sustainable development action plans of companies listed on the FSC; Loyal and kind managers and supervisory obligations, and finally focus on exploring the civil and criminal responsibilities of companies and directors who do not comply with ESG and SDGs, and may have securities fraud and financial reports due to false information disclosure.