기업의 사회적 책임에 관한 미국 판례 분석 = 한국에 대한 정책적 시사점

국문 초록 (Abstract)

오늘날 세계적 금융위기를 거치면서 경제양극화와 빈부격차가 심화됨에 따라 기업의 사회적 책임(CSR)에 대한 사회적 요구가 증대되고 있다. 또한 기업이 주변 생태계의 건전한 발전 없이 지속가능성을 유지하기 어렵다는 현실로 인해 최근 공유가치경영에 관한 사회적 관심이 고조되고 있다. 이러한 시점에서 본질적으로 영리추구를 목적으로 하는 회사의 사회적 성격과 CSR 관련 이사의 선관의무에 대해 법적으로 고찰하는 것은 의미 있는 작업으로 사료된다.
본 논문에서 분석한 미국 CSR 관련 판례와 입법례는 우리 상법상 기업의 사회적 책임에 관한 법해석론적·입법정책적 관점에서 시사하는 바가 크다. 정부 주도의 경제개발계획을 토대로 대기업 위주로 성장한 우리 경제는 주주중심주의적 기업문화와 이해관계자중심주의적 기업문화를 모두 경험하지 못하였다. 이로 인해 우리 경제는 주주중심주의와 이해관계자중심주의를 동시에 균형 있게 발전시켜야 하는 이중 과제를 안고 있다. 미국의 CSR 관련 판례 및 입법례는 회사의 장기적 수익성과 관련성이 있는 범위에서 경영판단의 원칙에 입각한 회사의 사회공헌 활동을 인정한다는 점에서 주주중심주의와 이해관계자중심주의가 균형을 이루는 법적 접근방법을 제시한다.
본 논문은 우리 경제가 기업과 주변 생태계간의 동반성장을 통해 지속가능한 발전을 이루기 위한 법적 인프라 구축에 필요한 기초 연구자료로 활용됨을 연구목적으로 하였다. 여기서 분석한 미국 CSR 관련 판례 및 입법례는 경제 현실이 다른 우리회사법제에 그대로 적용되기 어려울 수 있다. 그러나 미국의 CSR 법적 모델은 기업의 영리성과 사회성의 균형점을 지향하고 있다는 점에서 의미 있는 법적 접근방법을 제시하고 있다. 이러한 접근방법은 오늘날 기업가치(기업이익극대화)와 사회가치(사회발전)가 교차하는 공유가치를 창출하려는 혁신적 회사기업에게 유용한 법적 인프라로서 기능할 것을 기대한다.

다국어 초록 (Multilingual Abstract)

The demand for corporate social responsibility (CSR) is increasing in Korea as the economy becomes increasingly polarized. The Korean economy experienced rapid government-driven growth and did not have enough time to embed shareholder primacy or stakeholder approach in the corporate culture. Corporations’ social roles are confused in Korea. At a crossroads of whether the Korean economy develops into an advanced one, it should balance shareholder primacy and stakeholder protection in CSR-related issues.
This article was written to help create a legal infrastructure where CSR activities increase both profitability and social value thereby meeting corporate directors’ fiduciary duties and social demands for CSR. The case studies on CSR in the U.S. show that corporate directors have discretion in CSR decisions under the business judgment rule. However, the studies, suggest that CSR decisions should not sacrifice a corporation’s long-term interests and sustainability. This article argues that the legal policy and interpretation regarding CSR should focus on long-term profitability and sustainability. The argument is suitable for the current business environment where CSR is incorporated into innovative management strategies such as Creating Shared Value (CSV).

목차 (Table of Contents)

• 초록
• Ⅰ. 서언
• Ⅱ. 미국의 주요 CSR 판례
• Ⅲ. Shlensky 판결 이후 미국 CSR 관련 판례 및 입법동향
• Ⅳ. 한국에 대한 정책적 시사점
• Ⅴ. 결어
• 참고문헌
• ABSTRACT

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