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壹、前言董事之风险有所谓法律风险、市场风险、声誉风险等,但在法学界的讨论中,多是聚焦于董事之法律责任,即法律上之风险,风险与责任其实是一体二面,未尽适当之责任自有风险之产生,我国台湾地区在2001年“公司法”修正前,台湾公司负责人之义务与责任界定内涵多必须仰赖民法中善良管理人注意义务,修正后则于“公司法”第23条第1项规定,“公司负责人应忠实执行业务并尽善
I. INTRODUCTION There are so-called legal risks, market risks and reputational risks in the risk of directors. However, in the discussion of the legal profession, most of the discussions focus on the legal liability of the directors. In other words, the legal risks, risks and liabilities are all in one, In the wake of the amendment of ”Company Law“ in Taiwan in 2001, the definition of the obligations and responsibilities of the responsible persons of Taiwan companies must rely more on the duty of care of the good managers in the civil law. After the amendment, In the ”Company Law “ Article 23, paragraph 1, ”the company responsible person should faithfully implement the business and make good