기업의 지배구조 속에서 사회적 책임 이론의 적용 - 이사·집행임원의 경영책임을 중심으로 -

Corporate Social Responsibility(CSR) is a form of corporate self- regulation integrated into a business model. CSR policy functions as a self-regulatory mechanism whereby a business monitors and ensures its active compliance with the spirit of the law, ethical standards and international norms. In discussing on this CSR problems, we think over how this ideas related on CSR introduce to our enterprise system. Especially, this above problems have been discussed in the corporate governance systems. The principal example of disputing this problems is the case of A. Berle/G. Means and Merrick Dodd. At first, Berle and Means maintains Maximization of corporate value on the typical shareholder theory. But Dodd must take into the stakeholder’s value as well as shareholder’s value. Because the corporate and CEO of such corporate have social servicing responsibilities. Anyway, This controversy on the above two problems remained unsolved for a long time. And recently, many people started the reviews on the above problems owing to occurring to the cases such as Enron, Worldcom cases etc. Therefore, I will examine the problem of introducing on the CSR theory related on the corporate governance. So to speak, I will examine the considering the value of stakeholder. As the that methods. I will comparatively study on the systems of several countries. Concretely, I will study on the management responsibility and expansion of the fiduciary duty of director and executive officers, etc. As the effect, I will suggests on the method of interpretation of law and revision of the existing law.