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| 題名: | 公開發行公司永續報告書揭露之相關法律責任 |
| 作者: | 陳藝文;Chen, Yi-Wen |
| 貢獻者: | 產業經濟研究所 |
| 關鍵詞: | ESG;非財務資訊;資訊揭露;永續報告書;財報不實;董事受託義務;ESG (Environmental, Social, And Governance);Non-Financial Information, Information Disclosure;Information Disclosure;Sustainability Reporting;Financial Misrepresentation;Fiduciary Duties of Directors |
| 日期: | 2024-07-10 |
| 上傳時間: | 2024-10-09 16:28:08 (UTC+8) |
| 出版者: | 國立中央大學 |
| 摘要: | 近年來ESG 浪潮崛起，帶動全球永續經濟發展之興起，然而同時亦
掀起ESG 資訊真偽之爭議。本文首先探討制定ESG 資訊標準之必要性及
企業揭露永續資訊之動機。其次，為探討應如何平衡將ESG 之概念套用至
公司治理所引發對經濟發展與實現ESG 目標間之矛盾，以及ESG 訴求究
竟係屬於公司治理之手段或目的，本文彙整美國和歐盟兩個國家關於永續
資訊揭露之制度及態度，試圖自不同監理之觀點尋找適合我國未來發展相
關制度所得借鑑之處。
再者，我國之強制揭露制度於推動永續報告書發布上發揮一定作用，
但同時亦帶來了法律適用上的爭議，特別是對於永續報告書的性質、是否
屬於證券交易法上的財務業務資訊、如有違反時是否該當證券詐欺法律責
任、涉及ESG 議題的董事受託義務權限為何等等問題。永續報告書之編製
權限目前主要交由會計師及其事務所，然而考慮到ESG 範疇的廣泛性，是
否尚須其他專業身分或資格者之參與，值得進一步探討。
最後，我國金融監督管理委員會於2024 年擴大永續報告書的發布範
圍，然而司法實務上對於涉及ESG 議題時相關法律責任於適用仍有待進一
步澄清和探討。因此本文將從國際趨勢和我國國情出發，分析這些問題並
提供相應的建議，期待能促進永續法制發展，完善我國的公司治理制度。
關鍵詞：ESG、非財務資訊、資訊揭露、永續報告書、財報不實、董事受託義務;In recent years, the rise of the ESG movement has led to the emergence of global sustainable economic development. However, it has also sparked controversies over the authenticity of ESG information. First, this paper will discuss the necessity of establishing ESG information standards and the motives behind corporate disclosure of sustainability information. Second, to explore how to balance the contradiction between economic development and the realization of ESG goals caused by applying the concept of ESG to corporate governance and whether ESG demands belong to the means or the objectives of corporate governance, this paper compiles the systems and attitudes of the U.S. and the European Union on the disclosure of sustainability information and tries to find out from the viewpoints of different supervisors what is suitable for the future development of the relevant systems in Taiwan.
Furthermore, the mandatory disclosure system in our country has played a certain role in promoting the publication of sustainability reports. However, it has also brought about some disputes in a legal application, in particular, regarding the nature of sustainability reports, whether they constitute financial business information under Securities Regulation, whether the violations should incur liability under securities fraud laws, and the limitations of directors′ fiduciary duties about ESG issues. The authority for preparing sustainability reports mainly rests with accountants and their firms. However, considering the breadth of the ESG issue, it is worth exploring whether other professional capacities or qualifications may be required.
Lastly, Taiwan Financial Supervisory Commission has expanded the scope of publication of sustainability reports in 2024. However, the judicial practice on the application of relevant legal liabilities to ESG issues is still to be further clarified and explored. Therefore, this paper will analyze these issues and provide corresponding recommendations from the perspective of international trends, in the hope of promoting the development of the legal system of sustainability and perfecting Taiwan′s corporate governance system.
Keywords: ESG (Environmental, Social, And Governance), Non-Financial Information, Information Disclosure, Sustainability Reporting, Financial Misrepresentation, Fiduciary Duties of Directors. |
| 顯示於類別: | [產業經濟研究所] 博碩士論文
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