永續企業社會責任在歐盟市場之實踐與未來發展趨勢

The Practice and Development of Sustainable CSR in the EU Market

2008年全球金融海嘯引發歐債風暴，歐洲經濟嚴重衰退，歐盟體認到公司治理失靈會嚴重阻礙單一市場發揮作用，因此透過法規整合改革公司治理，在會員國的公司法建立一個最低的共同標準，逐漸轉換聯合國的永續發展目標，發展為永續的CSR。由於全球化的產業供應鏈連結緊密，CSR更形重要，因此執委會呼籲國際社會致力於CSR的落實。2019年12月公布的「歐洲綠色政策」為現階段的政策綱領，執委會已經陸續提出許多具體的法案措施，而歐盟亦通過這些法規，以落實「歐洲綠色政策」。歐洲議會在2021年3月通過決議，要求執委會必須儘速提案企業的實地查核，以確保供應鏈不會違反環境保護或人權，並對違反者課以罰金及制裁。執委會在2021年4月21日公佈了「永續金融包裹」以作為貫徹「歐洲綠色政策」的第一步。在全球化的世代，歐盟的CSR實踐值得肯定與效法，而CSR將成為企業在國際產業供應鏈生存與競爭的要素，因此歐盟與最重要的會員國德國已經著手擬定供應鏈法，將以強制規定要求企業在全球供應鏈中履行CSR的義務，勢必會帶動全球新一波的永續發展。歐洲企業的供應鏈已經跨越歐盟的領域，臺灣企業實際上也參與了歐洲企業供應鏈，因此歐盟的永續供應鏈法勢必也會對臺灣企業產生相當程度的衝擊。

The global financial crisis in 2008 that inflicted the debt crisis in the Euro Area caused serious economic recession in the EU. The EU recognized that corporate governance failure would seriously hinder functioning of the European Single Market. Hence, a fundamental reform was immediate and inevitable. First of all, common standards within company laws among member states have been established through harmonizing provisions and reforming rules of corporate governance. Meanwhile the Goals of the UN Sustainable Development have been transformed and globally become a new initiative against climate change. The EU has gradually adopted the UN Sustainable Development Goals and developed the sustainable CSR as the EU strategy. The EU has encouraged enterprises and all stakeholders to enhance awareness of CSR by various actions. The EU has introduced the CSR concept into relevant company rules. The CSR is increasingly important within the close-connected global supply chain. The European Commission is responsible for carrying out the EU CSR strategy. The European Commission has undertaken a series of reviewing rules of corporate governance. Therefore, the European Commission called for committing CSR in the international community. The European Commission announced the European Green Deal in December 2019 as the current political program. There are enacted concrete regulations to fulfill the European Green Deal. The sustainable finance as an important instrument plays a key role for contributing to sustainable development at the EU level. The EU has contributed to implementing CSR and played a leading role in the global era. CSR has become an important issue in the global supply chain. The European Parliament made a resolution in March 2021 and called the European Commission for making proposal of sustainable supply chain law. The European Commission has announced the Sustainable Finance Package with concrete measures, such as EU Taxonomy Climate Delegated Act, Proposal for a Corporate Sustainability Reporting Directive, Amending Delegated Acts on Sustainability Preferences, Fiduciary Duties and Product Governance. The EU has begun to regulate Supply Chain Act as mandatory provisions for undertakings engaged in the global supply chain. Germany as the most important member state has enacted its Supply Chain Act on June 11, 2021. The European supply chain extends beyond the territory of the EU. Accordingly, the new trend of sustainable supply chain has a potential impact on the enterprises in Taiwan.