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論著名稱:
社會使命型企業-社會企業概念分析及修法芻議(Enterprise with Social Mission-The Analysis of Social Enterprise's Concept and the Suggestion for the Law Amendments)
文獻引用
編著譯者: 方元沂江永楨
出版日期: 2017.12
刊登出處: 台灣/華岡法粹第 63 期/67-129 頁
頁  數: 62 點閱次數: 1836
下載點數: 248 點 銷售明細: 權利金查詢 變更售價
授 權 者: 中國文化大學法律學系 授權者指定不分配權利金給作者)
關 鍵 詞: 社會企業社會使命型企業兼益公司兼益企業共益公司公益公司公司法社會責任企業企業社會責任社會影響力投資影響力驅動組織
中文摘要: 鑒於台灣對社會企業概念內涵之不明確,本文因而從頭探索、辨析社會企業概念,認為相較於傳統解決特定社會問題且有資產鎖定機制的社會企業,另外一種於「於營運中伴隨社會目的」之使命導向營利企業正在興起,兩者略有交疊,但可並稱為「社會使命型企業」而同為影響力光譜上構成員。又歐陸的社會企業概念較為狹隘,乃是在第三部門內位於非營利組織與合作社組織交叉點而生的企業動力,其立法亦偏向非營利組織之管制型立法,並常配套政府政策支持;而美國的社會企業概念偏向廣義,指涉所有「使命為導向的商業模式」,立法上則以營利公司的改革為主,較為彈性且不配套政府政策支持。兩種概念與立法,乃位於影響力光譜上的不同端點,互不矛盾,相輔相成。我國若欲鼓勵社會使命型企業,以駕馭商業與資本的力量解決社會問題,應以公司法之改革為始,賦予社會使命型企業位格與選項,以架構良好的社企生態系統與鼓勵社會創新。
英文關鍵詞: Social EnterpriseSocial Mission BusinessProfits with Social Mission CorporationProfit-with-purpose BusinessBenefit CorporationCompany Lawsocially Responsible BusinessCSRSocial Impact InvestmentImpact-driven Organisations
英文摘要: As the definition of social enterprise is not very clear in Taiwan, this article will examine social enterprise from the beginning, exploring the true concept of social enterprise, identifying it either as a non-profit organizations with business operation or a for-profit organizations with social mission. This article argues that social enterprise is an overlap between the traditional non-profit and the new for-profit with mission organization, and thus should be generalized as social mission-oriented enterprise as a member on the spectrum of impact investment. Comparatively, the concept of social enterprise in E.U. is narrower than the one in United States. Traditionally, the E.U. puts social enterprise in a third sector where a non-profit organization and cooperative or mutual organizations overlap. Accordingly, the legislation regarding social enterprise in E.U. is very similar to the ones applied to non-profit organizations and is often packaged with governmental policy support. However, American model gives social enterprise much broader meaning, which includes all “commercial mode with social mission.” Focusing on the reformation of corporation, the U.S.’s model is very flexible and has no government policy support. Although the E.U.’s model and the U.S.’s model are located on the polar opposite ends of the impact investment spectrum, these two models are not conflicting with each other. Therefore, if Taiwan wants to encourage business with social missions and direct commercial and capital viability towards solving social problems, there should be a reformation of corporation, creating a new type of organization with legal status, which is the prerequisite condition to establish a sound ecosystem for social enterprise and to promote social innovation in Taiwan.
目  次: 壹、前言
貳、社會企業概念之辨析
一、傳統社會企業之概念內涵與定位
二、社會企業概念之匯流:影響力驅動組織
三、社會企業相關立法現況
參、社會使命型公司法制架構建議
一、現行法制之難題
二、建議內容
三、建構步驟
肆、台灣社會使命型企業修法建議芻議
一、台灣社會企業概念現況
二、公司法修法建議
伍、代結論-展望社會使命型企業整體發展
相關法條:
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相關論著:
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,67-129 頁,2017年12月。
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