Please use this identifier to cite or link to this item: https://ah.nccu.edu.tw/handle/140.119/137304


Title: 社會企業之公司治理──以公益報告為核心
Corporate Governance of Social Enterprises: Focus on Benefit Reports
Authors: 王郁文
Wang, Yu-Wen
Contributors: 朱德芳
Chu, Te-Fang
王郁文
Wang, Yu-Wen
Keywords: 社會企業
公益公司
資訊揭露
第三方標準
第三方認證
公益報告
social enterprise
benefit corporation
information disclosure
third-party standard
third-party certification
benefit report
Date: 2021
Issue Date: 2021-10-01 10:07:57 (UTC+8)
Abstract: 隨著時代的轉變,企業不一定僅以營利為唯一目標,開始有企業以追求社會使命與社會目標為設立目的,在這股風潮下,世界各地開始出現社會企業的概念,我國近年也開始出現這股風潮,社會企業如雨後春筍般出現,但在缺乏相關法規制度下,造成我國的社會企業定位不明,社會企業缺乏一個機制去遵循,同時也因為缺乏資訊揭露的規定,開始讓人擔憂會產生洗綠現象(green washing)的問題,故本文將著重在對於社會企業資訊揭露的相關規範,並在第二章列舉近年我國所提出的社會企業相關草案,同時比較其優缺點,並提出我國目前所面臨的問題。
社會企業的法律制度主要分成兩大類型,一者為以第三部門為出發點而發展出來的社會企業型態,此種模式有著社會公共部門色彩;另一者為市場導向所建立的社會企業制度,主要是以美國為首,本文將在第三章介紹社會部門立法模式與市場部門立法模式相關制度,並以韓國、比利時、英國、美國各州的立法例為介紹對象。
在第四章部分本文將介紹第三方標準與第三方認證制度,並以國外較常見的制度為例作為我國的借鏡,同時提出社會企業該如何選擇第三方標準;社會企業該如何以第三方標準呈現在公益報告上,以及在資訊揭露上是否該採用大小分流制度,並對於是否強制採用第三方標準或第三方認證進行分析,最後在第五章提出公益報告的建構,在該章敘述社會企業應在公益報告中揭露什麼資訊,希望透過本文可以給與社會企業一個明確的指引方向。
With the evolution of the times, companies do not necessarily have to make profit only as their sole goal. Some companies have begun to pursue social missions and social goals as the purpose of establishment. Under this trend, the concept of social enterprise began to appear all over the world. This trend has also begun to appear in our country in recent years, and social enterprises have sprung up like mushrooms. However, in the absence of relevant laws and regulations, the positioning of social enterprises in our country is unclear, and social enterprises lack a mechanism to follow. Lack of the law about information disclosure , people are beginning to worry about the problem of green washing. Therefore, this paper will focus on the regulations for social enterprise information disclosure. In the chapter 2, we list the relevant drafts of social enterprises proposed by our country in recent years, compare their advantages and disadvantages, and put forward the problems that our country is currently facing.
The legal system of social enterprises is mainly divided into two types, one is a social enterprise type developed from the third sector as a starting point, and this model has the characteristics of a social public sector; the other is a social enterprise system established by the market. , Mainly led by the United States, this paper will introduce the social sector legislative model and the relevant system of the market sector legislative model in the third chapter, and will introduce the examples of South Korea, Belgium, the United Kingdom, and the United States as the object of introduction.
In the chapter 4, this paper will introduce third-party standards and third-party certification systems, and take the more common foreign systems as an example for our country. At the same time, it will propose how social enterprises should choose third-party standards; How should social enterprises be presented in benefit reports with third-party standards, and whether the information disclosure should adopt the large and small split system, and analyze whether third-party standards or third-party certification are mandatory. Finally, in Chapter 5, the construction of the benefit report is proposed. This chapter describes what information social enterprises should disclose in the benefit report. It is hoped that this paper can give social enterprises a clear direction.
Reference: 一、 中文資料
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19 Murray, J. Haskell, The Social Enterprise Law Market, 75 MD. L. Rev. 541, 543-544 (2016).
20 Nows, David and Thomas, Jeff, Delaware's Public Benefit Corporation: The Traditional Vc-Backed Company's Mission-Driven Twin, 88 UMKC L. Rev. 873,882 (2020).
21 Nyilasy, Gergely., Gangadharbatla, Harsha. and Paladino, Angela, Perceived Greenwashing: The Interactive Effects of Green Advertising and Corporate Environmental Performance on Consumer Reactions, J Bus Ethics 125, 693-707 (2014).
22 Pearce, John A. and Hopkins, Jamie Patrick, Regulation of L3Cs for Social Entrepreneurship: A Prerequisite to Increased Utilization, 92 NEB. L. REV. 259, 270-271 (2014).
23 Plerhoples, Alicia, Delaware Public Benefit Corporations 90 Days Out: Who's Opting in?, 14 U.C. Davis Bus. L.J. 251 (2014).
24 Plerhoples, Alicia, Nonprofit Displacement and The Pursuit Of Charity Through Public Benefit Corporations, 21 LEWIS & CLARK L. REV. 525, 560-61 (2017).
25 Schmidt, Elizabeth, Corporations and Climate Change: How Businesses are Changing the Environmental Landscape: New Structures for Social Enterprises: Designed for One Role But Playing Another, 43 VT. L. REV. 675,702 (2019).
26 Sorensen, Karsten Engsig and Neville, Mette, Social enterprises: how should company law balance flexibility and credibility? , E.B.O.R. 2014, 15(2), 295 (2014).
27 Verheyden, Maxime, Public Reporting by Benefit Corporations: Importance, Compliance, and Recommendations, 14 Hastings Bus. L.J. 13-14 (2018).
28 Weiler, Christian Neumann, The Low-Profit Limited Liability Company Has Arrived In Louisiana, 59 La. B.J. 98,98 (2011).
29 White, Thomas J III, Benefit Corporations: Increased Oversight Through Creation of the Benefit Corporation Commission, 41 J. Legis. 348 (2015).

(三) 英文判決
1 Dodge v. Ford Motor Company, 204 Mich. 459, 170 N.W. 668 (Mich. 1919)

(四) 外文網路期刊文章
1 Argyrou, Aikaterini, The Belgian Vennootschap met Social Oogmerk (VSO) legal label, Retrieved March 15 2021, from: https://www.navigator.nl/document/id2883669ebb234e5286b080b75ef80177/social-enterprises-in-the-eu-instituut-voor-ondernemingsrecht-nr-111-3-1-1-4-the-belgian-vennootschap-met-sociaal-oogmerk-vso-legal-label?ctx=WKNL_CSL_2608
2 Argyrou, Aikaterini, Lambooy, T, Blomme, Robert, Kievit, Henk、Kruseman, Guus Nieuwenhuijzen and Siccama, Duco Hora., An Empirical Investigation of Supportive Legal Frameworks for Social Enterprises in Belgium: A Cross-Sectoral Comparison of Case Studies Concerning Social Enterprises in the Social Housing, Retrieved March 15 2021 ,from: https://www.researchgate.net/publication/301261936_An_Empirical_Investigation_of_Supportive_Legal_Frameworks_for_Social_Enterprises_in_Belgium_A_Cross-Sectoral_Comparison_of_Case_Studies_Concerning_Social_Enterprises_in_the_Social_Housing_Finance_and_.
3 Choi, Young-Chool and Jang,Ji-Hyun (2014). Analysis of Current Conditions Facing Social Enterprises in Korea: Policy Issues Regarding Their Sustainable Development, 124, Retrieved March 15 2021, from:
https://thejournalofbusiness.org/index.php/site/article/view/460/349
4 Chiodini, Steven R, Goodbye Flexible Purpose Corporation, Hello Social Purpose Corporation, Retrieved April 15 2021, from: https://www.adlercolvin.com/blog/2014/10/06/goodbye-flexible-purpose-corporation-hello-social-purpose-corporation-governor-brown-signs-s-b-1301/
5 Clark, William H.and Vranka, Larry, White Paper- Appendix C: Alternative Corporate Structures Intended to Address the Legal Issues Described Above Retrieved May 5 2021, from: http://benefitcorp.net/sites/default/files/Benefit_Corporation_White_Paper.pdf
6 Defourny, Jacques and Nyssens, Marthe, The EMES Approach of Social Enterprise in a Comparative Perspective JOURNAL,3,7, Retrieved March 15 2021, from: https://www.emerald.com/insight/content/doi/10.1108/17508610810922703/full/html
7 Field, Anne, North Carolina Officially Abolishes The L3C, FORBES , Retrieved March 15 2021, from: https://www.forbes.com/sites/annefield/2014/01/11/north-carolina-officially-abolishes-the-l3c/#7b43f71e3d7f
8 Gran, Jonas M, California Flexible Purpose And Benefit Corporations, California Business Law Blog: Law Office, Retrieved March 15 2021, from: http://californiabusinesslaw.blogspot.com/2012/01/california-flexible-purpose-benefit.html
9 Horowszowski, Mark, The Truth About Raising Money as a Benefit Corporation, Moving Worlds Blog ,Retrieved March 20 2021, from:https://blog.movingworlds.org/the-truth-about-raising-money-as-a-benefitcorporation/(stating that for-profit social enterprise finds it hard to raise capital)
10 Lee, Eun-Ae and Kim, Young-Sik, Social Economy and Public Policy Development: A South Korean Case , Retrieved March 15 2021, from:
http://www.reliess.org/centredoc/upload/SocialEconomy_KoreanCaseStudy_FinalRevision_201309_.pdf
11 Metzer, Steve, Benefit corporations allowed under new state law, The Journal Record, Retrieved April 20 2021, from: https://journalrecord.com/2019/04/29/benefit-corporations-allowed-under-new-state-law/?fbclid=IwAR0XtD62tVyi7r5QR_hGOG_FqJi8hHlfziIkpTp2MiFD3894-LUiHUDO8QE
12 Treppa, Julie, Gehman, Lindsay and Lopez, Jorge, Flexible Purpose Corporations,Publications of Coblentz Patch Duffy & Bass LLP, Retrieved April 20 2021, from:
http://www.coblentzlaw.com/images/uploads/content/Flexible_Purpose_Corporations_-_Article.pdf

(五) 其他英文資料
1 B Corp Disclosure Materials, Retrieve May 5 2021, from: https://bcorporation.net/sites/default/files/documents/standards/B_Corp_DisclosureQuestionnaire-blank.pdf?_ga=2.63391654.806666438.1602041848-2006449065.1566201856
2 B Lab, About B Corps , Retrieved May 5 2021, from:
https://bcorporation.net/about-b-corpsB Lab, Model Benefit
3 Corporation Legislation With Explanatory Comments, Retrieved May 15 2021, from:
http://benefitcorp.net/sites/default/files/Model%20benefit%20corp%20legislation%20_4_17_17.pdf
4 Certification FAQ about Green America's Green Business Standards, Retrieved April 23, from: https://www.greenamerica.org/gbn/certification-faq
5 CMS Law-Now, Belgium passes code that reforms cooperatives and abolishes social purpose companies, Retrieved March 15 2021, from:
https://www.cms-lawnow.com/ealerts/2019/04/belgium-passes-code-that-reforms-cooperatives-and-abolishes-social-purpose-companies?cc_lang=en
6 CIC34: community interest company report, The Office of the Regulator of Community Interest Companies (CIC Regulator)'s forms for submitting a simplified or detailed CIC report with examples, Retrieved April 12 2021, from: https://www.gov.uk/government/publications/form-cic34-community-interest-company-report
7 Department for Business Innovation & Skills, Office of the Regulator of Community Interest Companies: Information and guidance notes (May 2016), Chapter 6: The Asset Lock, Retrieved April 12 2021, from: https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/524154/14-1089-community-interest-companies-chapter-6-the-asset-lock.pdf
8 EMES, Research Network For Social Enterprise, Retrieved March 5, 2021, from: https://emes.net/
9 Future of Social Purpose Company in Belgium, European Social Enterprise Law Association , Retrieved March 15 2021, from: http://esela.eu/news/not-belgian-corporate-specialists-question-use-social-purpose-company-adequate-legal-status-social-business/
10 Form CIC34 – simplified community interest company report Retrieved April 15 2021, from:
https://www.gov.uk/government/publications/form-cic36-application-to-form-a-community-interest-company
11 Form CIC36: Application to incorporate a Community Interest Company (Word Version), Retrieved April 15 2021, from:
https://www.gov.uk/government/publications/form-cic36-application-to-form-a-community-interest-company
12 Green America's Green Business Standards (Food Products: General), Retrieved April 29 2021, from:
https://www.greenamerica.org/green-business-network-standard/food-products-general
13 Green America's Green Business Standards (Fair Trade Gifts), Retrieved April 29 2021, from: https://www.greenamerica.org/green-business-network-standard/fair-trade-gifts
14 GRI’s History, GRI Website. Retrieved April 23, from: https://www.globalreporting.org/about-gri/mission-history/
15 GRI & IoE. Small business. big impact-SME sustainability reporting from vision to action (2016) Retrieved March 20 2021, from:
https://www.ioeemp.org/fileadmin/ioe_documents/publications/Policy%20Areas/sustainability/EN/20171113_Small_business__big_impact_-_publication_ENGLISH_version.pdf
16 New Certification Review Process and Timeline Overview, Retrieved May 4 2021, from: https://kb.bimpactassessment.net/en/support/solutions/articles/43000621588-evaluation-queue-wait-time?_ga=2.166131134.1092415773.1620070048-1524100738.1620070048
17 OECD, Social Enterprises(2014) ; European Commission, A Map of Social Enterprises and Their Eco-systems in Europe, Country Report: Belgium,1, Retrieved March 15 2021, from: http://ec.europa.eu/social/keyDocuments.jsp?pager.offset=10&&langId=en&mode=advancedSubmi t&advSearchKey=socentcntryrepts
18 Patagonia(2016). Inc., Annual Benefit Corporation Report 10 [hereinafter Patagonia 2016 Report], Retrieved April 15 2021, from:
https://www.patagonia.com/static/on/demandware.static/-/Library-Sites-PatagoniaShared/default/dw883f0dc2/PDF-US/2016-B-CorpReport-031417.pdf.
19 Seventh Generation, Inc., 2017 Corporate Consciousness Report 56 (2017) [hereinafter Seventh Generation 2017 Report], Retrieved April 15 2021, from: https://www.seventhgeneration.com/sites/default/files/2018-07/SVG_CC-Report_LOWRES-PREVIEW.p
Description: 碩士
國立政治大學
法律學系
107651038
Source URI: http://thesis.lib.nccu.edu.tw/record/#G0107651038
Data Type: thesis
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