報告書番号

Y91006

タイトル（和文）

企業の社会的責任に関しての法的検討－取締役の権利と義務－

タイトル（英文）

CORPORATE SOCIAL RESPONSIBILITY -RIGHTS AND DUTIES OF DIRECTORS-

概要 （図表や脚注は「報告書全文」に掲載しております）

「企業の社会的責任」という概念を社会に定着させるために，株式会社の構成要素であるところの，経営者としての取締役と，会社の究極的所有者である株主との関係という点について，法の側面－特に会社法の側面から整理を行った。具体的には，（１）企業が行う寄付に伴う，会社の目的からの制約と取締役の注意義務に基づく責任の問題。（２）会社の監査における，制度と現実との乖離の背景と，実効ある監査のために求められる制度。（３）株式会社に対する一般的規制の実効性の有無とその理由。（４）株式会社の制度論からみた，取締役の持つ善管注意義務の対象。といった面についての検討を行い，現行会社法におけるこれらの問題点の解決の可能性と限界を明らかにしたうえで，立法による解決が必要な箇所を指摘した。

概要 （英文）

RECENTLY,THE CONCEPT OF CORPORATE SOCIAL RESPONSIBILITY HAS BECOME OF GREAT CONCERN. THIS REPORT CLARITIES THIS CONCEPT FROM THE VIEWPOINT OF RIGHTS AND DUTIES OF DIRECTORS TO SHOW THE POSSIBILITIES AND LIMITS OF LAW -ESPECIALLY CORPORATE LAW. THE RESULTS ARE AS FOLLOWS: (1)A DONATION BY A CORPORATION IS INTRA VIRES IF IT INCREASES STOCKHOLDERS PROFIT. WHEN A CORPORATION CONTRIBUTES MORE THAN ITCAN AFFORD AND DECREASES THE STOCKHOLDERS PROFIT,THE DIRECTORS ARE RESPONSIBLE BECAUSE THEY VIOLATE THE DUTY OF CARE AND DILIGENCE. HOWEVER,AS A RULE,SUCH ACTION IS NOT ULTRA VIRES AND DOES NOT BECOME VOID. (2)ADIRECTOR IS ELECTED BY STOCKHOLDERS AND HAS A RESPONSIBILITY TO INCREASE THEIR PROFIT. IF A DIRECTOR COULD CONSIDER SOMEONE S PROFIT OTHER THAN THE STOCKHOLDERS ,THAT WOULD GIVE TOO MUCH POWER TO THE DIRECTOR,OR PROVIDE A CHANCE FOR PERSONAL GAIN. (3)AT PRESENT,THE ACTUAL CONDITION OF THE CORPORATE AUDIT SYSTEM IS COMPLETELY DIFFERENT FROM THE REGULATIONS OF CORPORATE LAW. THE STATUS QUO WAS THE MAINSPRING OF THE GROWTH OF THE JAPANESE ECONOMY,BUT IT DEPENDS ON THE ETHICS OF DIRECTORS AND ISUNRENABLE TODAY. (4)THE ESSENCE OF A CORPORATION SHOULD BE THE RELATIONSHIP BETWEEN THE STOCKHOLDERS AS INVESTORS AND DIRECTORS AS FIDUCIARIES. AMENDING CORPORATE LAW SO THAT DIRECTORS MUST CONSIDER STAKEHOLDERSPROFIT AS WELL AS STOCKHOLDERS PROFIT WOULD BE A MAJOR CHANGE.

報告者

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