出典(authority):フリー百科事典『ウィキペディア(Wikipedia)』「2015/05/14 06:57:43」(JST)
最高経営責任者(さいこうけいえいせきにんしゃ、アメリカ英語: chief executive officer、略語:CEO)は、アメリカ合衆国内の法人において理事会(法人が会社の場合は取締役会)(board of directors) の指揮の下で法人のすべての業務執行を統括する役員、執行役員又は執行役(officer、又は executive officer)の名称、若しくは最高経営責任者として選任された人物のことである。統括業務執行役員などと和訳されることもある。イギリスにおいては、同様の職務を行う役員を業務執行役員(イギリス英語: managing director、略語:MD)[1]、又はチーフ・エクゼクティブ(chief executive)という。また、非営利団体ではエグゼクティブ・ディレクター(アメリカ英語: executive director、略語:ED)の名称が使われることもある。
最高経営責任者 (CEO) は、アメリカ合衆国の法人における役員(アメリカ英語: officer)で、一般に理事会(法人が会社の場合は取締役会)によって選任されるが、定款の定めにより、社員総会(法人が株式会社の場合は株主総会)で選任する場合もある。理事会又は取締役会はいつでもCEOを解任することができるとされる。CEOの職務は理事会又は取締役会の指揮の下で法人のすべての業務執行を統括し法人(corporation)の経営に責任を負うとされる。 米国法律協会(American Law Institute、ALI)による「企業統治の原則:分析と勧告」(Principles of Corporate Governance: Analysis and Recommendations)において、法人の最高経営責任者(chief executive officer)は主要上級執行役員(principal senior executive)に分類されている。
CEOの職務は理事又は取締役(director)の職務と明確に区別される点において、理事や取締役との役割分担が曖昧な会長(chairman of the board)や理事長又は社長(president)などの米国の伝統的な法人の役員(officer)とは異なるが、米国の営利法人では取締役会長がCEOを、社長がCOOを兼任することが多い。カリフォルニア州のように、定款に別段の定めがない限り、理事長又は社長(president)(理事長や社長(president)を置かない場合は会長(chairman of the board))が法人の総支配人(general manager)および最高経営責任者(chief executive officer)となると法人法典 (corporations code)(会社法も包含する)で定めている州もある。一方、法人を設立した国や州によっては役員(officer)の名称に規定がないため理事長又は社長や会長を置かないでCEOを置く場合もある。
なお、米国では会社など法人の役員ほか、ロサンゼルス郡 (カリフォルニア州)など行政 (executive) の長 (chief) である官職 (officer) の名称にも chief executive officer が使われる。
イギリスでは監督機関である取締役会の業務執行役員からの独立性を確保するため、上場会社ではチーフ・エクゼクティブ(イギリス英語: chief executive)と取締役会長の兼任が規制されている。
日本では会社法349条の規定により、あくまでも会社の代表権を持つのは取締役または代表取締役、委員会設置会社については代表執行役であり、最高経営責任者 (CEO)、最高執行責任者 (COO)、最高財務責任者 (CFO) 等の名称の役員の権限や責任に法的な裏付けは何も無く、社長や会長と同様に会社の内部的職制の名称でしかない。つまり、もし「取締役兼最高経営責任者」という名称の役職としてあっても、代表取締役制度を採用している会社では代表取締役、委員会設置会社では代表執行役でなければ法的には会社を代表する権限は無いのである。
また、「代表取締役CEO」という表記を今日、日本では多く見受けられるがこれについては、会社内での最高責任者、つまり事実上のトップということを表す意味も持つ。
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A chief executive officer (CEO) (US phenomenon) or managing director (MD)[1] (British phenomenon) describes the position of the most senior corporate officer (executive) or administrator in charge of managing a for-profit organization. The CEO of a corporation or company typically reports to the board of directors and is charged with maximizing the value of the entity.[2] Titles also often given to the holder of the CEO position include president and chief executive (CE).[3]
The responsibilities of an organization's CEO are set by the organization's board of directors or other authority, depending on the organization's legal structure. They can be far-reaching or quite limited and are typically enshrined in a formal delegation of authority.
Typically, the CEO/MD has responsibilities as a director, decision maker, leader, manager and executor. The communicator role can involve the press and the rest of the outside world, as well as the organization's management and employees; the decision-making role involves high-level decisions about policy and strategy. As a leader of the company, the CEO/MD advises the board of directors, motivates employees, and drives change within the organization. As a manager, the CEO/MD presides over the organization's day-to-day operations.[4][5][6]
According to a study by Carola Frydman of MIT, from 1936 to the early 2000s there has been a rapid increase in the share of CEOs holding an MBA; from approximately 10% of CEOs in 1960 to more than 50% by the end of the century. Earlier in the century, top executives were more likely to have technical degrees in science and engineering or law.[7] As of 2014, there were 24 female CEOs in Fortune 500 companies, which was a record 4.8%.[8]
In some European Union countries, there are two separate boards, one executive board for the day-to-day business and one supervisory board for control purposes (selected by the shareholders). In these countries, the CEO presides over the executive board and the chairman presides over the supervisory board, and these two roles will always be held by different people. This ensures a distinction between management by the executive board and governance by the supervisory board. This allows for clear lines of authority. The aim is to prevent a conflict of interest and too much power being concentrated in the hands of one person.
In the United States, the board of directors (elected by the shareholders) is often equivalent to the supervisory board, while the executive board may often be known as the executive committee (the division/subsidiary heads and C-level officers that report directly to the CEO).
In the United States, and in business, the executive officers are usually the top officers of a corporation, the chief executive officer (CEO) being the best-known type. The definition varies; for instance, the California Corporate Disclosure Act defines "Executive Officers" as the five most highly compensated officers not also sitting on the board of directors. In the case of a sole proprietorship, an executive officer is the sole proprietor. In the case of a partnership, an executive officer is a managing partner, senior partner, or administrative partner. In the case of a limited liability company, executive officer is any member, manager or officer.
In the US, the term chief executive officer is used primarily in business, whereas the term executive director is used primarily in the not-for-profit sector. These terms are generally mutually exclusive and refer to distinct legal duties and responsibilities which are incompatible. Implicit in the use of these titles is that the public not be misled and the general standard regarding their use be consistently applied.
In the UK, "chief executive" and, much more rarely "chief executive officer", are used in both business and the charitable sector (not-for-profit sector).[9] As of 2013[update] the use of the term director for senior charity staff is deprecated to avoid confusion with the legal duties and responsibilities associated with being a charity director or trustee, which are normally non-executive (unpaid) roles.
Typically, a CEO has several subordinate executives, each of whom has specific functional responsibilities referred to as senior executives,[10] executive officers or corporate officers.
In the United Kingdom, the term director is used instead of chief officer. Senior positions may include the audit executive, business development director, chief executive, compliance director, creative director, director of communications, diversity director, financial director, human resources director, information technology director, legal affairs director, managing director (MD), marketing director, operations director and technical director.[citation needed]
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