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

Sammanfattning: 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.