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國立清華大學科技法律研究所
 

【演講】Corporate Social Responsibility and the Corporate Board: Assessing the Indian Experiment

【演講】Corporate Social Responsibility and the Corporate Board: Assessing the Indian Experiment
(企業社會責任與公司董事會 : 從印度2013年新公司法之規範實驗談起)

時 間:2017年 01 月10日(二)10:00-12:00

地 點:台積館六樓孫運璿紀念中心

演講者:Afra Afsharipour教授(美國加州大學戴維斯分校法學院, UC Davis, School of Law)

主持人:蔡昌憲副教授(清華大學科技法律研究所)

Afsharipour教授,畢業於美國康乃爾大學,主修政治、國際關係與女性研究。後於美國哥倫比亞大學法學院取得法律博士學位(J.D.),就學期間曾擔任Columbia Law Review和Columbia Journal of Gender and Law編輯。畢業後,任職Davis Polk & Wardwell法律事務所於紐約及加州之公司部門律師,主要處理美國國內外之公司併購、公司證券發行以及公司治理等相關案件;並曾任美國第十一巡迴上訴法院Rosemary Barkett法官之助理。現任美國加州大學戴維斯分校法學院教授,專長是比較公司法、公司治理、企業併購、證券法規及跨國法;在美國西部法律學界尤享有盛名。

印度為全世界第一個在公司法中將企業社會責任(Corporate social responsibility)強行規定化之國家,亦即強制所有上市公司之董事會決策須考量企業社會責任。本次邀請Afsharipour教授從印度2013年新公司法所進行之規範實驗出發,討論採用企業社會責任作為公司治理導向之正當性基礎。詳言之,該導向下對董事會改革所形成之挑戰是否會影響到強制性企業社會責任之推行?其最後將分享應如何增進董事會在實施強制性企業社會責任中所扮演的角色。這次難得有機會請到在美國公司法學界具影響力的教授蒞臨,歡迎同學踴躍參加。

【參考資料】

Corporate social responsibility (CSR) has received significant attention from businesses, civil society and governments around the globe. Perhaps nowhere is this focus more pronounced than in India. In line with global trends, there has been a robust debate in India over CSR practices. Furthermore, over the past decade, Indian corporate law has slowly moved from a shareholder centric model to a more stakeholder oriented model, culminating in the passage of the Companies Act, 2013. A central feature of the 2013 Act is the requirement for companies to spend and report on CSR activities.

India appears to be the first nation to require CSR considerations as part of a company’s corporate governance and the first nation to move toward mandatory CSR spending across the board for all publicly listed companies. Under India’s approach, the focal point of any company’s approach to and implementation of CSR is the board of directors. CSR in India is a board function that cannot be separated from a company’s corporate governance. For example, the board of director’s CSR committee must frame the company’s CSR policy and the amount that the company must spend on CSR activities. Upon approval by the board, the CSR policy must be disclosed in the board’s annual report. Moreover, the board must ensure that the mandatory amount for CSR is spent on the activities outlined in the policy.

This paper will identify the justifications for India’s corporate governance oriented CSR approach. It places the board’s CSR role within the larger framework of board reforms in India. It then analyzes whether some of the challenges that India has already faced with respect to board reforms may also infect the move toward mandatory CSR. The paper will close with discussing several proposals to improve the role of the board in implementing the CSR mandate.

科法所 敬邀
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