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Har styrelsen en plikt att tillgodose allmännyttiga intressen - En studie av ramarna för styrelsens arbete och föremålen för dess lojalitet

Nykvist, Viktor LU (2011) JURM01 20112
Department of Law
Abstract
The work performed by the board of directors of a Swedish limited liability company is based on the competence given by the Swedish Companies Act and the shareholders. In general, the board is obliged to work in the interest of the company and thus the shareholders. One of the primary tasks for the board is to run the company in such a way profit is risen for the shareholders. This follows from the board’s duty of loyalty towards the shareholders.

Nevertheless, certain corporate governance theories has expressed that also the attention of other stakeholders might be of value to a company. The stakeholder theory seeks to explain the relations between individual companies and the world around them and show that a some form of harmony... (More)
The work performed by the board of directors of a Swedish limited liability company is based on the competence given by the Swedish Companies Act and the shareholders. In general, the board is obliged to work in the interest of the company and thus the shareholders. One of the primary tasks for the board is to run the company in such a way profit is risen for the shareholders. This follows from the board’s duty of loyalty towards the shareholders.

Nevertheless, certain corporate governance theories has expressed that also the attention of other stakeholders might be of value to a company. The stakeholder theory seeks to explain the relations between individual companies and the world around them and show that a some form of harmony might be achievable.

Speaking of the stakeholder theory it is not farfetched to mention corporate social responsibility (CSR). After the greediness and shareholder value focused business environment that characterized the 1980:s and 90:s, advocates of CSR has now caught the speakers eye.

I have found that there is a connection between a socially responsible approach from a company whilst running their business on one hand and achieved values in the form of goodwill, solid business relations and, perhaps above all, the avoidance of devastating corporate scandals on the other hand. Therefore there are good reasons to claim that, from a legal as well as from an economical point of view, there is an obligation for the board of directors to exercise CSR in their work in order to fulfill their duties of loyalty towards their shareholders. (Less)
Abstract (Swedish)
Ett aktiebolags styrelses arbete styrs av den kompetens vars gränser fastställs av ABL och aktieägarna. Rent generellt består styrelsens uppgifter i att handla för bolagets och därmed aktieägarnas bästa. Ett av styrelsens viktigaste mål är att driva bolaget på så sätt att vinst uppkommer för aktieägarna. Detta omfattas av den så kallade lojalitetsplikten.

Dock har teorier inom corporate governace givit uttryck för att även andra intressen än just aktieägarnas intresse av vinst kan vara av värde för bolaget. Intressentteorin söker visa på sambandet mellan enskilda bolag och omvärlden och visa att någon form av harmoni mellan dessa bör eftersträvas.

Det är från intressentteorin inte långsökt att ta upp corporate social responsibility... (More)
Ett aktiebolags styrelses arbete styrs av den kompetens vars gränser fastställs av ABL och aktieägarna. Rent generellt består styrelsens uppgifter i att handla för bolagets och därmed aktieägarnas bästa. Ett av styrelsens viktigaste mål är att driva bolaget på så sätt att vinst uppkommer för aktieägarna. Detta omfattas av den så kallade lojalitetsplikten.

Dock har teorier inom corporate governace givit uttryck för att även andra intressen än just aktieägarnas intresse av vinst kan vara av värde för bolaget. Intressentteorin söker visa på sambandet mellan enskilda bolag och omvärlden och visa att någon form av harmoni mellan dessa bör eftersträvas.

Det är från intressentteorin inte långsökt att ta upp corporate social responsibility (CSR) eller, på svenska, bolagens samhällsansvar. Efter en finansmarknad som under 80- och 90-talen starkt präglades av girighet och strävan efter maximal vinst har som en rekyl diskussionen om företags ansvar för samhället och sin omvärld fått vind i seglen.

Då jag har funnit att det finns ett samband mellan ett, av ett bolag, ansvarsfullt förhållningssätt till bedrivandet av sina affärer å ena sidan och värden i form av goodwill, stabila affärsrelationer och, kanske framför allt, frånvaron av förödande skandaler å andra sidan, finns det goda belägg för att hävda att det på juridiska såväl som ekonomiska grunder kan finnas en skyldighet för styrelsen att beakta allmännyttiga aspekter i sitt arbete för att uppfylla sin lojalitetsplikt gentemot bolagets aktieägare. (Less)
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author
Nykvist, Viktor LU
supervisor
organization
alternative title
Does the board of directors have a duty to provide for corporate social responsibility? - A study of the legal bounds and the subjects of loyalty of the board of directors
course
JURM01 20112
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
Associationsrätt, corporate governance, bolagsstyrning
language
Swedish
id
2221555
date added to LUP
2011-12-02 09:45:17
date last changed
2011-12-02 09:45:17
@misc{2221555,
  abstract     = {The work performed by the board of directors of a Swedish limited liability company is based on the competence given by the Swedish Companies Act and the shareholders. In general, the board is obliged to work in the interest of the company and thus the shareholders. One of the primary tasks for the board is to run the company in such a way profit is risen for the shareholders. This follows from the board’s duty of loyalty towards the shareholders.

Nevertheless, certain corporate governance theories has expressed that also the attention of other stakeholders might be of value to a company. The stakeholder theory seeks to explain the relations between individual companies and the world around them and show that a some form of harmony might be achievable.

Speaking of the stakeholder theory it is not farfetched to mention corporate social responsibility (CSR). After the greediness and shareholder value focused business environment that characterized the 1980:s and 90:s, advocates of CSR has now caught the speakers eye.

I have found that there is a connection between a socially responsible approach from a company whilst running their business on one hand and achieved values in the form of goodwill, solid business relations and, perhaps above all, the avoidance of devastating corporate scandals on the other hand. Therefore there are good reasons to claim that, from a legal as well as from an economical point of view, there is an obligation for the board of directors to exercise CSR in their work in order to fulfill their duties of loyalty towards their shareholders.},
  author       = {Nykvist, Viktor},
  keyword      = {Associationsrätt,corporate governance,bolagsstyrning},
  language     = {swe},
  note         = {Student Paper},
  title        = {Har styrelsen en plikt att tillgodose allmännyttiga intressen - En studie av ramarna för styrelsens arbete och föremålen för dess lojalitet},
  year         = {2011},
}