歐盟企業永續注意義務指令草案──邁向強制性人權及環境注意義務之歐盟立法

The EU Draft Directive on Corporate Sustainability Due Diligence: Towards a Mandatory Human Rights and Environmental Due Diligence Law in the EU

歐盟執委會於2022年2月23日正式提出各方期待已久的《企業永續注意義務指令》草案，此為歐盟邁向強制性企業人權及環境注意義務立法的重要里程碑。不過，指令草案仍須在歐盟正式立法程序中獲得歐盟議會及理事會同意，始能成為對會員國有拘束力之歐盟法。
《企業永續注意義務指令》草案是以歐盟會員國為相對人。歐盟會員國將來應確保企業就其自身商業活動、其子企業商業活動及在價值鏈中與其有穩定商業關係之企業的商業活動，履行人權及環境的注意義務。本文主要剖析介紹《企業永續注意義務指令》草案的重要內容。此外，本文也同時在國際、歐盟及會員國三個相互交織層次的脈絡中，說明草案的形成背景。

On 23 February 2022, the European Commission presented the long-awaited legislative proposal for a Directive on Corporate Sustainability Due Diligence. The draft text is seen as a milestone towards a mandatory human rights and environmental due diligence law in the EU. It will still have to pass through the ordinary legislative procedure and the adoption by the European Parliament and the Council.
The proposed Directive is addressed at Member States. They will have to ensure that companies conduct human rights and environmental diligence at the level of own operations, operations of their subsidiaries and value chain operations of entities with which the company has an established business relationship. This article analyses the essential features of the EU draft directive on corporate sustainability due diligence. It also represents the background of the development of the draft directive in the inter-national, European und national context.