從全球治理觀點論跨國企業境外人權侵害管制模式

Transnational Corporation Human Rights Violations: A Regulatory Framework Based on Global Governance

在全球化的背景之下，經貿生產供應鏈橫跨全球，跨國企業在全球化時代作為重要主角之一，伴隨著人力、資金、服務的流動，全球治理乃在企業與人權的領域更加明顯。在此背景下，企業社會責任（Corporate Social Responsibility）成為重要價值，在國際法層次已出現如《聯合國企業與人權指導原則》、《經濟社會文化國際公約》第24號一般性意見書等方針或指導原則。又從比較法的角度觀之，各國制定所謂的帶有域外影響的內國管制法律（Transnational State Legislation），逐漸將指引或指導原則具體化為國內法規。我國已經公布「企業與人權國家行動計畫」，提供未來方向和指引，但究竟如何具體化和落實其價值和內涵，仍必須進一步研擬。本文希冀透過介紹和分析各國所制定的跨國永續法律所採取的管制方式，對於未來我國在制定相關法律制度時提供一些啟發。

Under globalization, supply chains and trade networks span the globe. Multinational corporations are regarded as one of the critical protagonists in this era of globalization. In addition, given the flow of labor, capital, and services, global governance has become more influential in the realms of business and human rights, allowing the concept of corporate social responsibility to gain considerable traction. At the level of international law, several policies and guidelines, such as the UN Guiding Principles on Business and Human Rights and the International Covenant on Economic, Social and Cultural Rights”(General Comment No. 24), have been formulated. Multiple countries have also developed domestic measures with extraterritorial effects to gradually internalize international guidelines or guiding principles into domestic regulations. However, although Taiwan has announced National Action Plans on Business and Human Rights to provide future directions and guidance, how to concretize and implement these plans requires further study. This article introduces and analyzes the control methods incorporated into the transnational perpetual laws formulated by various countries to provide insights for Taiwan on the basis of which relevant laws and systems and control tools can be developed and adopted in the future.