| 摘要: | 我國於為提升實公司治理，增進永續性發展，並助長與投資人及利害關係人之溝通對話與互動。召開視訊股東會，提供另種方式供股東參與股東會，落實股東行動主義，為公司治理評鑑加分。股東縱未能親自到場參與股東會，其權益亦能透過視訊平台及相關機制受到充分保障，增進股東行動主義落實及保障投資人權益之目的，與國際潮流接軌。虛擬股東會依現行法下係指公司在召開股東會時，輔以遠距通訊之方式，讓股東得以一部或全部以遠距方式線上出席股東會，並參與股東會之討論、表決。據此，虛擬股東會之類型可分為二，第一種類型為完全無實體型虛擬股東會，指公司未召開實體會議，所有出席者，不論是公司董事或股東皆僅能以遠距方式線上出席、行使股東權；另一種類型為混合型虛擬股東會，指公司仍有召開實體會議，股東可選擇親自出席實體會議或線上參與。然不論係何種類型之虛擬股東會，均應確保以遠距方式出席行使股東權之股東享有與親自出席實體會議之股東，有相同之股東權利行使，包含股東行使提案權、股東行使投票表決權、臨時動議或修正案之提出權或股東向公司經營階層提問之權利。
我國關於虛擬股東會之規定，規範於公司法第 172條之2，非公開發行股份有限公司能夠公司章程訂定股東會採取視訊會議的方式進行；如果因應天災（例如Covid-19疫情）等情形不能召開實體股東會，即使公司的章程沒有訂定，也能夠藉由經濟部公告，讓公司在一定期間內，採取視訊或其他公告的方式進行開會。而關於公開發行股票公司，則思量到股東人數較多，雖採取虛擬股東會，但要另外依據金管會所訂定的規定，才能夠召開虛擬股東會。而上開條文之規範，本文從法文義角度、法目的性角度分別就非公開發行公司及公開發行公司層面討論，探討非公開發行公司及公開發行公司可能遭遇之困境為何。再者，本文透過各國之實際虛擬股東會運作情形以及美國制度之研究，提供我國法之修正建議，協助我國法制更加彈性與完備，進而達到健全公司營運及治理、保障股東權益及落實股東行動主義。;The company holds the virtual shareholders’ meetings to enhance corporate governance, promote sustainable development, and facilitate dialogue and interaction with investors and stakeholders. Virtual shareholders′ meetings are an alternative way for shareholders to participate in shareholders′ meetings in person, to implement shareholder activism, and to add points to corporate governance evaluation system. Even if shareholders are not able to attend the shareholders′ meetings in person, their rights and interests can still be fully protected through the virtual platform and related mechanisms, which will enhance the implementation of shareholder activism and protect the rights and interests of investors, in line with international trends. According to the law and regulation, a virtual shareholders′ meeting is a meeting of shareholders held by a company, supplemented by means of telecommunication, which allows shareholders to attend the shareholders′ meeting online in part or in full by remote means, and to participate in the discussion and voting of the shareholders′ meeting. Accordingly, there are two types of virtual shareholder meetings. The first type is a virtual shareholder meeting that is completely inactive, meaning that the company does not hold a physical meeting and all attendees, whether they are directors or shareholders, can only attend and exercise their shareholder rights online by remote means; the other type is a hybrid virtual shareholder meeting, meaning that the company still holds a physical meeting and shareholders can choose to attend the physical meeting in person or participate online. Regardless of the type of virtual shareholders′ meeting, however, shareholders who attend and exercise their shareholder rights remotely shall be guaranteed the same shareholder rights as shareholders who attend the physical meeting in person, including the right to make proposals, the right to vote, the right to propose interim motions or amendments, or the right to ask questions of the board of director.
However, in case of epidemic such as Covid-19 and other circumstances that prevent the holding of a physical shareholders′ meeting, even if the company′s articles of incorporation do not provide for such a meeting, the Ministry of Economic Affairs,R.O.C. may make an announcement to allow the company to hold a meeting by video or other means within a certain period of time. Financial Supervisory Commission R.O.C. may announce a meeting by virtual or other means within a certain period of time. As for public offering companies, in consideration of the large number of shareholders, virtual shareholders′ meetings may be held only if they meet the requirements set forth by the FSC. In addition to the above provisions, this article discusses the possible difficulties encountered by non-public offering companies and public companies from the French and legal purpose perspectives respectively. In addition, through the study of the actual operation of virtual shareholders′ meetings in various countries and the U.S. system, this article provides suggestions for amendments to our laws to help make our legal system more flexible and complete, so as to achieve sound corporate operation and governance, protect shareholders′ rights and interests, and implement shareholder activism. |
