Please use this identifier to cite or link to this item: https://ah.lib.nccu.edu.tw/handle/140.119/137304
題名: 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
作者: 王郁文
Wang, Yu-Wen
貢獻者: 朱德芳
Chu, Te-Fang
王郁文
Wang, Yu-Wen
關鍵詞: 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
日期: 2021
上傳時間: 1-十月-2021
摘要: 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。\n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。\n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.\nThe 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.\nIn 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.
參考文獻: 一、 中文資料\n(一) 書籍\n1 Edmondson, Brad(著),翁雅如(譯),別註銷我們財報上的乳牛!:熱血冰淇淋與市場巨人的非典型社企使命戰爭,大寫出版社:大雁文化發行,2015年。\n2 Honeyman, Ryan(著),陳俐雯(譯),B型企業 現在最需要的好公司,城邦商業週刊,2012年。\n3 王文宇,公司法論,元照出版公司,2018年10月。\n4 社企流,開路:社會企業的10堂課,聯經出版公司,2017年7月。\n5 官有垣、陳錦棠、陸宛蘋、王仕圖(編),社會企業:台灣與香港的比較,巨流出版公司,2012年。\n6 林宜諄,企業社會責任入門手冊,天下遠見出版股份有限公司,2008年。\n7 許玲瑋,溫暖微光 社會企業,社家署,2016年。\n8 劉子琦,英國社會企業之旅-以公民參與實現社會得利的經濟行動,新自然主義公司,2012年初版。\n9 劉連煜,現代公司法,新學林出版社,2020年9月15版。\n\n(二) 期刊論文\n1 王世強,社會企業在全球興起的理論解釋及比較分析,南京航空航天大學學報第14卷第3期,頁69,2012年9月。\n2 方元沂、江永楨,社會使命型企業-社會企業概念分析及修法芻議,華岡法粹,第63 期,頁67-129,2017年12月。\n3 方元沂,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,275期,頁58-66,2018年4月。\n4 方元沂,公司型社會企業的運作與治理,月旦民商法雜誌,65期,頁46-57,2019年9月。\n5 方元沂,從企業社會責任到社會企業--論公司型社會企業的發展,臺灣財經法學論叢,1卷1期,頁133-168,2019年10月。\n6 江朝聖,論社會企業組織法制—以公益公司法為中心,全國律師,19卷9期,頁40-52,2015年9月。\n7 周振鋒,談美國社會企業立法─以公益公司法為中心,國立中正大學法學集刊,46期,頁55-108,2015年1月。\n8 林盟翔,「B型企業」之法制構造與爭議研析,南臺財經法學,3期,頁49-120,2017年6月。\n9 易明秋,公司社會責任的實驗品-美國社會型企業制度,成大法學雜誌,26期,頁59-144,2013年12月。\n10 易明秋,美國社會企業之創建-制度分析與觀察,非營利組織管理學刊,16期,頁80-106,2014年7月。\n11 金載久、趙顯株、林怡君(譯),當前韓國社會企業的重要議題與相關政策,社區發展季刊,第143期,頁140-150,2013年9月。\n12 官有垣,從社會經濟的觀點 探討社會企業的意涵,社區發展季刊,160期,頁10-27,2017年12月。\n13 洪令家,社會企業之治理架構初探:以英美規範為基礎,全國律師雜誌,19卷第9期,頁62-74,2015年9月。\n14 洪秀芬,德國企業社會責任之理論與實踐,萬國法律雜誌,164期,頁37-63,2009年。\n15 胡哲生、陳志遠,社會企業本質、任務與發展,創業管理研究,4卷4期,頁1-28 ,2009年12月。\n16 郭大維,從企業社會責任到社會企業-論英國公司型態社會企業法制對我國之啟示,月旦法學雜誌,258期,頁5-19,2016年11月。\n17 陳盈如,社會企業之定義與其對於傳統公司法挑戰之迷思,政大法學評論,145期,頁87-145,2016年1月。\n18 陳盈如,美國社會企業立法模式之研究,中正財經法學雜誌,14期,頁1-46,2017年1月。\n19 陳彥良,企業社會責任與公司治理於股份有限公司中交錯實踐之可行性─德國股份法中企業利益對董事職權影響之初探,台灣法學雜誌,111期,頁49-72,2008年9月。\n20 陳隆輝、薛昭義、黃子明,社會企業商業模式關鍵成功因素之研究,中山管理評論,26卷3期,頁318-414,2018年9月。\n21 黃坤祥、游皓偉、黃瓊芬,庇護工場與身心障礙者就業開發之探討-高雄縣「一家工場」之實證分析,社區發展季刊,110期,頁450-464,2005年6月。\n22 黃銘傑,公司法應如何回應社會企業發展之挑戰,月旦會計實務研究,4卷,頁13-21,2018年4月。\n23 張益輔,證券市場散布流言或不實資料之認定—以臺灣高等法院103年度金上重訴字第38號刑事判決為例,證券暨期貨月刊,37卷6期,頁12-26,2019年6月。\n24 劉子琦,參與及納入─英國政府發展社會企業政策觀察,就業安全半年刊,1期,頁6-8,2014年6月。\n25 蔡嘉昇,從國外立法看臺灣社會企業之制發展。會計研究月刊第348期,頁74-79,2014年11月。\n26 蔡志揚,社會企業立法之基本議題析探,全國律師,19卷9期,頁84-90,2015年9月。\n27 盧俊偉,社會企業家政府:公共治理的第四條路初探,國會月刊,42卷4期,頁51-77,2014年4月。\n28 鄭勝分,社會企業的概念分析。政策研究學報,7期,頁65-108,2007年6月。\n29 鄭勝分,我國社會企業認證之方式與指標,6卷1期,國土及公共治理季刊,頁26-35,2018年3月。\n\n(三) 研究報告\n1 黃春長、高明瑞,我國社會企業的行動性研究,勞動部勞動及職業安全衛生研究所委託研究計劃,2016年3月。\n\n(四) 學位論文\n1 尤昱婷,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院法律學研究所碩士論文,2018年5月。\n2 江永禎,從營利到共益的公司法典範轉移-建構適合社會企業發展之法制,國立臺灣大學法律學院法律學研究所碩士論文,2017年7月。\n3 李詩涵,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,2017年12月。\n4 林子堯,我國社會企業法律問題分析及其立法模式,國立臺灣大學法律學院科際整合法律學研究所碩士論文,2019年1月。\n5 許哲瑋,我國社會企業法制環境之研究─以「社會企業行動方案」為中心,國立政治大學法律學研究所碩士論文,2015年1月26日。\n6 李佩璇,租稅優惠政策對臺灣社會企業發展的影響之研究,國立中興大學高階經理人碩士在職專班碩士學位論文,2015年7月。\n7 陳柔涵,論臺灣社會企業認證之必要性,私立淡江大學會計學系碩士班碩士論文,2019年6月。\n\n(五) 網路期刊文章\n1 許萬龍、曾薏如,突破舊式思維窠臼:探討社會企業的創新價值與經營策略(下),社企流,上網日期2021年4月29日,檢自: https://www.seinsights.asia/story/257/794/1353\n2 郭潔鈴,「了解自己,才能成就永續職涯」力世代人才揭開工作現場的面紗,社企流,為青年指點迷津,上網日期:2021年5月15日,檢自::https://www.seinsights.asia/article/3291/3280/7432。\n3 陳昱安,亞洲社企領頭羊-南韓「社會企業促進法」介紹,社企流,上網日期2021年4月29日,檢自::https://www.seinsights.asia/story/1266/795/2119\n4 (Alex Liu),GRI 準則內容介紹2016 年新版準則的架構、重點與新舊差異,上網日期2021年4月29日,網址: GRI-Standards-intro-BSI-Alex-Liu_unlocked.pdf。\n\n(六) 中文網站\n1 B Lab,給第一次聽到B型企業的您,上網日期2021年4月29日,檢自:http://blab.tw/what-is-b-corp。\n2 B Lab Taiwan B 型企業協會,給第一次聽B 型企業的您,上網日期2021年4月29日,檢自:http://blab.tw/what-is-b-corp。\n3 B Lab,進行B 型企業認證BIA 中英文對照範例,上網日期2021年4月29日,檢自:http://blab.tw/becomeabcorp。\n4 B Lab商業影響力評估(B Impact Assessment最新版本第六版-公司治理),上網日期2021年5月4日,檢自:https://static1.squarespace.com/static/552eefd1e4b0c6b6fbd179cb/t/5a94dd7c08522920b0d05e1d/1519705472739/Services_%E5%85%AC%E5%8F%B8%E6%B2%BB%E7%90%86%2B%E5%AE%A2%E6%88%B6.pdf。\n5 B Lab商業影響力評估(B Impact Assessment最新版本第六版-員工),上網日期2021年5月4日,檢自:https://static1.squarespace.com/static/552eefd1e4b0c6b6fbd179cb/t/5a94ded3419202d4185ea7c0/1519705813178/Services_%E5%93%A1%E5%B7%A5.pdf。\n6 B Lab商業影響力評估(B Impact Assessment最新版本第六版-環境),上網日期2021年5月4日,檢自: https://static1.squarespace.com/static/552eefd1e4b0c6b6fbd179cb/t/5a94def70d9297d5c07f3227/1519705848565/Services_%E7%92%B0%E5%A2%83.pdf。\n7 B Lab商業影響力評估(B Impact Assessment最新版本第六版-社區),上網日期2021年5月4日,檢自:https://static1.squarespace.com/static/552eefd1e4b0c6b6fbd179cb/t/5a94de9e0d9297d5c07f2032/1519705759983/Services_%E7%A4%BE%E5%8D%80.pdf。\n8 B Lab商業影響力評估(B Impact Assessment最新版本第六版-顧客),上網日期2021年5月4日,檢自: https://static1.squarespace.com/static/552eefd1e4b0c6b6fbd179cb/t/5a94dd7c08522920b0d05e1d/1519705472739/Services_%E5%85%AC%E5%8F%B8%E6%B2%BB%E7%90%86%2B%E5%AE%A2%E6%88%B6.pdf。\n9 BSCI 商界社會責任倡議行為守則 Business Social Compliance Initiative Code of Conduct,上網日期2021年4月29日,檢自: https://www.isoleader.com.tw/home/iso-coaching-detail/BSCI。\n10 GRI G4 永續性報告指南-報告原則與標準揭露,正體中文版,上網日期2021年4月29日,檢自:https://dsp.tpex.org.tw/storage/governance/GRI%20G4%E5%A0%B1%E5%91%8A%E5%8E%9F%E5%89%87%E8%88%87%E6%A8%99%E6%BA%96%E6%8F%AD%E9%9C%B2.pdf\n11 SA8000:2014 社會責任標準 Social Accountability 8000:2014 Standard,上網日期2021年4月29日,檢自:\nhttps://www.isoleader.com.tw/home/iso-coaching-detail/SA8000。\n12 SA8000標準條文,上網日期2021年4月29日,檢自:\nhttps://sa-intl.org/wp-content/uploads/2020/01/SA8000-2014_Chinese.pdf。\n13 金融監督管理委員會,2020年8月25日,公司治理3.0-永續發展藍圖新聞稿,上網日期2021年4月29日,檢自:\nhttps://www.sfb.gov.tw/ch/home.jsp?id=95&parentpath=0,2&mcustomize=news_view.jsp&dataserno=202008250004&dtable=News。\n14 經濟部,社會企業行動方案(民國103-105 年)(核定本),上網日期 2021年4月29日,檢自:\nhttps://www.ey.gov.tw/Upload/RelFile/26/716149/8d8b6be7-0e21-4a37-9c72-871e28b325d2.pdf。\n15 產業永續發展聯何資訊網,企業社會責任-企業社會責任規範與標準介紹,上網日期2021年4月25日,檢自:https://proj.ftis.org.tw/isdn/Article/ArticleView/44?mid=111&page=1&groupid=28&subgroup=41。\n16 民間公司法全盤修正修法委員會,上網日期2021年4月29日,檢自: http://www.scocar.org.tw/#fileDownload。\n17 梁玉芳,2017年7月26日,社企產業調查,聯合報,上網日期2021年4月29日,檢自:https://vision.udn.com/vision/story/7900/2605837#story_article_fb_comment。\n18 黑暗對話工作仿公司背景介紹,上網日期2021年4月29日,檢自: http://www.did-tpe.com/site/10201-%E9%97%9C%E6%96%BC%E9%BB%91%E6%9A%97%E5%B0%8D%E8%A9%B1。\n\n二、 英文資料\n(一) 書籍\n1 Alexander, Rick (2017), BENEFIT CORPORATION LAW AND GOVERNANCE: PURSUING PROFIT WITH PURPOSE, USA: Berrett-Koehler Publisher.\n2 Brakman, Reiser Dana & Steven A. Dean, (2017), SOCIAL ENTERPRISE LAW: TRUST, PUBLIC BENEFIT, AND CAPITAL MARKETS, USA, Oxford University Press.\n\n(二) 期刊論文\n1 Alon-Beck, Anat, Times They Are A-Change`: When Tech Employees Revolt!, 80 Md. L. Rev. 120,155 (2020).\n2 Asmus, Kayleen, Finding the Benefit in a New Administration: A Uniform B Corporation Legislation, 43 J. CORP. L. 375, 382. (2018).\n3 Brakman, Reiser Dana, Theorizing Forms for Social Enterprise, 62 EMORY L.J. 681, 693-694 (2013).\n4 Cafaggi, Fabrizio and Iamiceli, Paola, New Frontiers in the Legal Structure and Legislation of Social Enterprise in Europe: A Comparative Analysis, in the changing boundaries of social enterprise, SSRN Electronic Journal, 25, 6 (2009).\n5 Cho, Michelle, Benefit Corporations in the United States and Community Interest Companies in the United Kingdom: Does Social Enterprise Actually Work?, 37 NW. J. INT`L L. & BUS. 149, 152 (2017).\n6 Doeringer, Matthew F, Fostering Social Enterprise: A Historical and International Analysis, 20 DUKE J. COMP. & INT`L L.291, 309 (2010).\n7 Easterbrook, Frank H. and Fischel, Daniel R., Mandatory Disclosure And The Protection Of Investors, 70 VA. L. REV. 669, 673(1984).\n8 Esposito, Robert T., The Social Enterprise Revolution In Corporate Law: A Primer On Emerging Corporate Entities In Europe And The United States And The Case For The Benefit Corporation,4 WM. &MARY BUS. L. REV 639,677 (2010).\n9 Farvaque, Etienne, Refait-Alexandre, Catherine and Saidane, ‪Dhafer, Corporate disclosure: A review of its (direct and indirect) benefits and costs. International Economics, 128, 8. (2011).‬‬‬‬‬‬‬‬\n10 Fox, Merritt B, Civil Liability and Mandatory Disclosure, 109 COLUM. L. REV. 237, 265 (2009).\n11 Hacker, Michael A., "Profit, People, Planet" Perverted: Holding Benefit Corporations Accountable To Intended Beneficiaries, 57 B.C. L. REV., 1758-1759 (2016).\n12 Ho, Tina H., Social Purpose Corporations: The Next Targets for Greenwashing Practices and Crowdfunding Scams, 13 Seattle J. for Soc. Just. 935,950. (2015).\n13 Horton, Brent J, To Their Full Potential: How A Uniform Disclosure Regime Will Empower Benefit Corporation, 9 HARV. BUS. L. REV, 23 (forthcoming winter 2018-2019).\n14 Lloyd, Stephen, Transcript: Creating the CIC, 35(1) VT. L. REV. 31, 35 (2010)\n15 Marcum, Tanya M, Blair, Eden S, The Value of Values: An Update on The L3C Entity, Its Uses and Possibility, 88 UMKC L. Rev. 927,930 (2020).\n16 Murray, J. Haskell, Choose Your Own Master: Social Enterprise, Certifications, and Benefit Corporation Statutes, 2 AM. U. BUS. L. REV. 1, 43-44 (2012).\n17 Murray, J. Haskell, Social Enterprise Innovation: Delaware`s Public Benefit Corporation Law, 4 Harv. Bus. L. Rev. 360 (2014).\n18 Murray, J. Haskell, An Early Report on Benefit Reports, 118 W. Va. L. Rev.51(2015).\n19 Murray, J. Haskell, The Social Enterprise Law Market, 75 MD. L. Rev. 541, 543-544 (2016).\n20 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).\n21 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).\n22 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).\n23 Plerhoples, Alicia, Delaware Public Benefit Corporations 90 Days Out: Who`s Opting in?, 14 U.C. Davis Bus. L.J. 251 (2014).\n24 Plerhoples, Alicia, Nonprofit Displacement and The Pursuit Of Charity Through Public Benefit Corporations, 21 LEWIS & CLARK L. REV. 525, 560-61 (2017).\n25 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).\n26 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).\n27 Verheyden, Maxime, Public Reporting by Benefit Corporations: Importance, Compliance, and Recommendations, 14 Hastings Bus. L.J. 13-14 (2018).\n28 Weiler, Christian Neumann, The Low-Profit Limited Liability Company Has Arrived In Louisiana, 59 La. B.J. 98,98 (2011).\n29 White, Thomas J III, Benefit Corporations: Increased Oversight Through Creation of the Benefit Corporation Commission, 41 J. Legis. 348 (2015).\n\n(三) 英文判決\n1 Dodge v. Ford Motor Company, 204 Mich. 459, 170 N.W. 668 (Mich. 1919)\n\n(四) 外文網路期刊文章\n1 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\n2 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_.\n3 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:\nhttps://thejournalofbusiness.org/index.php/site/article/view/460/349\n4 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/\n5 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\n6 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\n7 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\n8 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\n9 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)\n10 Lee, Eun-Ae and Kim, Young-Sik, Social Economy and Public Policy Development: A South Korean Case , Retrieved March 15 2021, from:\nhttp://www.reliess.org/centredoc/upload/SocialEconomy_KoreanCaseStudy_FinalRevision_201309_.pdf\n11 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\n12 Treppa, Julie, Gehman, Lindsay and Lopez, Jorge, Flexible Purpose Corporations,Publications of Coblentz Patch Duffy & Bass LLP, Retrieved April 20 2021, from:\nhttp://www.coblentzlaw.com/images/uploads/content/Flexible_Purpose_Corporations_-_Article.pdf\n\n(五) 其他英文資料\n1 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\n2 B Lab, About B Corps , Retrieved May 5 2021, from:\nhttps://bcorporation.net/about-b-corpsB Lab, Model Benefit\n3 Corporation Legislation With Explanatory Comments, Retrieved May 15 2021, from:\nhttp://benefitcorp.net/sites/default/files/Model%20benefit%20corp%20legislation%20_4_17_17.pdf\n4 Certification FAQ about Green America`s Green Business Standards, Retrieved April 23, from: https://www.greenamerica.org/gbn/certification-faq\n5 CMS Law-Now, Belgium passes code that reforms cooperatives and abolishes social purpose companies, Retrieved March 15 2021, from:\nhttps://www.cms-lawnow.com/ealerts/2019/04/belgium-passes-code-that-reforms-cooperatives-and-abolishes-social-purpose-companies?cc_lang=en\n6 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\n7 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\n8 EMES, Research Network For Social Enterprise, Retrieved March 5, 2021, from: https://emes.net/\n9 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/\n10 Form CIC34 – simplified community interest company report Retrieved April 15 2021, from:\nhttps://www.gov.uk/government/publications/form-cic36-application-to-form-a-community-interest-company\n11 Form CIC36: Application to incorporate a Community Interest Company (Word Version), Retrieved April 15 2021, from:\nhttps://www.gov.uk/government/publications/form-cic36-application-to-form-a-community-interest-company\n12 Green America`s Green Business Standards (Food Products: General), Retrieved April 29 2021, from:\nhttps://www.greenamerica.org/green-business-network-standard/food-products-general\n13 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\n14 GRI’s History, GRI Website. Retrieved April 23, from: https://www.globalreporting.org/about-gri/mission-history/\n15 GRI & IoE. Small business. big impact-SME sustainability reporting from vision to action (2016) Retrieved March 20 2021, from:\nhttps://www.ioeemp.org/fileadmin/ioe_documents/publications/Policy%20Areas/sustainability/EN/20171113_Small_business__big_impact_-_publication_ENGLISH_version.pdf\n16 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\n17 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\n18 Patagonia(2016). Inc., Annual Benefit Corporation Report 10 [hereinafter Patagonia 2016 Report], Retrieved April 15 2021, from:\nhttps://www.patagonia.com/static/on/demandware.static/-/Library-Sites-PatagoniaShared/default/dw883f0dc2/PDF-US/2016-B-CorpReport-031417.pdf.\n19 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
描述: 碩士
國立政治大學
法律學系
107651038
資料來源: http://thesis.lib.nccu.edu.tw/record/#G0107651038
資料類型: thesis
Appears in Collections:學位論文

Files in This Item:
File Description SizeFormat
103801.pdf4.92 MBAdobe PDF2View/Open
Show full item record

Google ScholarTM

Check

Altmetric

Altmetric


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.