The Business Judgment Rule，即商业判断规则，或商业判断原则，是在目前世界上最强大的国家法院的长期公检法实践中逐步成长起来的一项于董事的注重义务的判例法规则。

Business Judgment Rule: deference given by courts to the good faith operations and transactions of a corporation by its executives. Reasonable decisions, even if not the most profitable,will not be disturbed by a court upon application by a disgruntled party such as a stockholder. The rationale behind the rule is that stockholders accept the risk that an informed business decision,honestly made and rationally thought to be in the corporation's best interests, may not be second-guessed. Therefore,courts afford business judgments special protection in order to limit litigation and avoid judicial intrusiveness in private sector business decision making.

商业判断原则又被译为经营判断规则、业务判断规则，根据《布莱克法律词典》的解释是指豁免管理者在公司业务方面的责任的一个规则，其前提是该业务属于公司权力和管理者的权限范围之内，并且有合理的根据表明该业务是以善意方式为之。

参考双语例句：

As regards the protection for directors against liabilities, the Bills Committee notes that some deputations have suggested developing a "safe harbour" to define the circumstances under which the directors would be protected from liability, adopting a "business judgment rule" similar to that in jurisdictions like Australia to protect directors from liability for bona fide business decisions which subsequently turn out to be mistaken, and providing exemption for directors of SMEs from the dual standard.

关于就董事的法律责任提供的保障，法案委员会得悉，部分团体提出以下建议：订立"安全港"，以界定在何种情况下，董事无须负上法律责任；採用类似澳洲等司法管辖区所实施的"商业判断规则"，以保障董事不必为真诚作出但事后证实错误的商业决定负上法律责任；豁免中小企董事符合两重标准。

Many of these respondents requested that the “business judgment rule” should be made applicable – i.e. when the directors had duly and carefully considered a piece of information, with advice from professionals, and come to a conclusion in good faith and/or on reasonable grounds that the information should not be subject to the statutory disclosure requirement and hence decided that it need not be disclosed, such directors should not be held liable if they could show that there were clear and proper records of the Board’s deliberation of the matter concerned.

在这些回应者中，很多都认为应采用“商业判断规则＂，即董事如在适当并审慎地考量某项资料，并询问了专业人士的意见后，出于真诚及／或基于合理理由得出有关资料不受法定披露规定所规限的结论，因而决定不必披露有关资料，便无须负上责任，但他们必须提交董事会审议有关事宜的记录，而记录必须清楚齐备，以资证明。

the need to introduce a business judgment rule in CB to shield company directors from Time marker Action required liabilities for their actions and decisions made on an informed basis, in good faith, in absence of conflict of interest and in the honest belief that the decisions/actions were in the best interests of the company; and

是否需要在《公司条例草案》中引入商业判断，订明如公司董事在作出行动及决定时，已根据已掌握的资料，在没有利益冲突的情况下，真诚行事，并且是需要採取的行动真心相信其决定／行动符合公司的最佳利益，该等公司董事便可获免就其行动及决定负上法