2008年全球金融海嘯爆發後， 顯現歐洲公司治理的失靈， 銀行「大到不能倒」(too-big-to-fail)或「大到救不了」(too-big-to-save)的問題， 深深危害國民經濟的發展， 而使歐洲經濟衰退陷入谷底，企業社會責任的議題再度成為國際社會關注的議題，永續經營成為歐盟公司治理改革的一個新的核心價值與理念。本文主要在闡述歐盟在金融海嘯後，除了進行一系列的公司治理改革外，並積極鼓吹與落實企業社會責任，以期在公司治理的架構下，致力於企業的永續發展。
The global financial crisis in 2008 revealed the failure of the EU’s corporate governance. The phenomenon of bank “too-big-to-fail” or “toobig- to-save” has deeply endangered the national economic development and resulted in economic recession. The corporate social responsibility has once again become a controversial topic in the international community. Sustainable development has become a new key value and concept of the EU’s corporate governance reform. This essay works on the recent development and practice of the corporate social responsibility in the EU after the global financial crisis to contribute to the corporate sustainable development.
