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Corporate Purpose: A Management Concept and its Implications for Company Law
European Company and Financial Law Review Pub Date : 2021-04-01 , DOI: 10.1515/ecfr-2021-0008
Holger Fleischer 1
Affiliation  

Many companies have recently been following the so-called corporate purpose concept that is recommended by leading management scholars. To this end, they identify a raison d’être for their enterprise that goes beyond mere profit making and they anchor it in the entire value chain. This paper puts the corporate purpose concept into perspective by linking it to the larger debate on corporate social responsibility and by outlining its theoretical foundations and practical application. It then goes on by explaining how this management concept fits into the company law framework, looking to France and the UK as well as to the US and Germany. Finally, this paper assesses various policy proposals made by leading purpose proponents, ranging from mandatory purpose clauses in the articles of association to say-on-purpose shareholder voting and dual-purpose business organisations.

中文翻译:

公司宗旨:管理理念及其对公司法的启示

最近,许多公司都遵循了领先的管理学者所建议的所谓“公司宗旨”概念。为此,他们确定了企业存在的理由,而不仅仅是纯粹的获利,而是将其锚定在整个价值链中。本文通过将企业宗旨概念与关于企业社会责任的更大辩论联系起来,并概述了其理论基础和实际应用,从而将企业宗旨概念纳入了视角。然后继续解释这种管理概念如何适用于公司法律框架,着眼于法国和英国以及美国和德国。最后,本文评估了主要目标支持者提出的各种政策建议,
更新日期:2021-04-22
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