德國保險業企業社會責任之現況

The Current Situation of Corporate Social Responsibility in German Insurance Industry

企業社會責任與永續發展已結合為一，成為企業社會責任的內涵，而永續發展係指應致力於經濟競爭力、社會責任與全球資源再生力的推動，對此，德國永續發展委員會擬定「德國永續規約」，提供20個標準作為相關策略制定的指標，且歐盟執委會已認可德國藉由本規約已履行其應在2016年轉換歐盟第95號揭露非財務資訊指令的義務。此外，企業永續經營亦要求企業應遵守好的經營基本原則，德國乃將這些基本原則制定於「德國公司治理規約」，作為永續規約的重要參考。本文即是介紹上述兩規約及德國保險業關於企業社會責任的實踐現況。

The corporate social responsibility and the sustainable development have integrated together. The sustainable development is a key concept for economic competitiveness, social responsibility and global renewable resource. The German Sustainable Development Committee has enacted German Sustainability Code（GSC）with 20 rules as guideline for corporate strategy. The European Commission has also approved GSC as guideline because it has transformed the EU Directive 2014/95 related to the disclosure of the non-financial information. In addition, GSC requires companies to comply the good rules of management. These good rules have been integrated into the German Corporate Governance Code（GCGC）. This article works on GSC and GCGC in order to understand the current practice in the German insurance industry.