以法國商事法典之慎防義務探討AI跨國企業社會責任

慎防義務是企業社會責任的一項工具，亦是政府和國際組織用以鼓勵經濟活動參與者遵守道德行為的一項武器。因此，企業社會責任（CSR）指公司在環境、社會和治理方面的實踐，不僅考慮到環境、社會及治理（ESG）因素的義務，更意味著將其具體融入決策的過程。慎防義務最初是一種自願性的方式：以不具約束力的企業社會責任標準為基礎。如今，其標誌是透過政府的干預，旨在強制企業善加利用該責任標準。而法國又是該發展的先行者，蓋法國通過關於公司和承包公司慎防義務的法律，使原本的自願性標準搖身一變成了具有約束力的法律工具。而2024年AI與慎防義務報告指出在法國最大的公司中，AI已經成為日常生活的一部分。然而，其生產與製造為價值鏈之結果，最終依賴原材料和勞動力。無論是資料的蒐集或是提煉稀有金屬以提供AI工具動力，環境污染與侵犯資料工作者與礦工權利的風險都是真實存在，因而強化將AI相關風險列入法國公司慎防義務計畫之主張。本文結合軟法硬法化與跨國與境外適用於AI發展之比較與分析，就法國將AI納入跨國企業社會責任之潛在適用，並與慎防義務逐漸緊扣的作法，提供給臺灣法制作為參考。

“Duty of Vigilance (Devoir de vigilance)”is a tool of corporate social responsibility (CSR, Responsabilitésociale des entreprises, RSE) and a weapon used by governments and international organisations to encourage ethical behaviour by participants in economic activities. Therefore, corporate social responsibility (CSR) refers to a company’s environmental, social and governance practices, which not only take into account the obligations of Environmental, Social and Governance (ESG) factors, but also implies their concrete integration into the decision-making process. Due diligence was initially a voluntary approach based on non-binding CSR standards. Today, its hallmark is that it is designed to compel businesses to make good use of the vigilant standard through government intervention. France, in turn, has been a pioneer in this development, with the adoption of the law on the duty of vigilance of companies and subcontractors, which has transformed what was once a voluntary standard into a binding legal instrument. According to the 2024 Artificial Intelligence (AI) and Duty of Vigilance report (Intelligence artificielle et devoir de vigilance: Il y a intér tàagir), AI is already part of ever da life in France’s largest companies. However, its production and manufacturing are the result of a value chain that ultimately relies on raw materials and labour. Whether it is the collection of data or the refining of rare metals to power AI tools, the risks of environmental pollution and the violation of the rights of data workers and miners are real, reinforcing the idea of including AI-related risks in the Duty of Vigilance of French companies. This article combines the comparison and analysis of the hardening soft law with transnational and cross-border application to the development of AI, and provides Taiwanese lawmakers wit a reference to France’s potential of incorporating AI into transnational corporate social responsibility and gradually aligning it with the Duty of Vigilance.