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首页> 外文期刊>Journal of Management and Sustainability >To Govern in the Interest of the Corporation: What Is the Board’s Responsibility to Stakeholders Other than Shareholders?
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To Govern in the Interest of the Corporation: What Is the Board’s Responsibility to Stakeholders Other than Shareholders?

机译：为了公司的利益进行治理：董事会对除股东以外的其他利益相关者的责任是什么？

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摘要

In Canadian business law, directors have a duty to act in the best interest of the corporation, which includes the duty to assess, fairly and equitably, the impact of the corporation’s actions and decisions on its stakeholders. But which of the stakeholders’ expectations should be taken into account? How should a board arbitrate between the divergent expectations of different stakeholders? How should the interests of the shareholders be weighed in relation to the interests of the other stakeholders? Ultimately, in whose interests should the directors exercise their responsibility to govern the corporation’s affairs? This text attempts to provide answers to these questions, which are deeply perplexing to many directors, by reviewing the relevant law in other jurisdictions, particularly Great Britain and the United States, and then parsing the relevant judgments of the Canadian courts. We also provide guidelines for a board’s decision process when several stakefolders may be impacted by a decision or action of the company.
机译：在加拿大商法中，董事有义务为公司的最佳利益行事，其中包括有义务公正，公平地评估公司的行为和决策对利益相关者的影响。但是应该考虑哪些利益相关者的期望？董事会应如何在不同利益相关者的不同期望之间进行仲裁？应如何权衡股东利益与其他利益相关者的利益？归根结底，董事应为管理公司事务行使其责任？本文试图通过回顾其他司法管辖区（尤其是英国和美国）的相关法律，然后解析加拿大法院的相关判决，为这些问题提供答案，这些问题使许多董事深感困惑。当几个利益相关者可能受到公司的决定或行动的影响时，我们还为董事会的决策过程提供指导。

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