強制性人權盡職調查立法禁止強迫勞動之研究──以歐盟企業永續性盡職調查指令草案為中心

A Study on Legislation of Mandatory Human Rights Due Diligence Prohibiting Forced Labor: Focusing on EU Proposal for a Directive on Corporate Sustainability Due Diligence

隨著當代工業化生產與獲利導向之全球商業模式發展，價值鏈網絡與分工日益密切，勞動力市場亦在企業競爭環境中趨於商品化，許多勞工面臨高度強迫勞動風險。本文首先檢討我國禁止強迫勞動之相關規範，發現我國現行法令除有適用漏洞存在，且無法期待能單純透過司法追訴的方式來根絕因全球價值鏈的運作而一再發生之強迫勞動問題，從而轉向尋求企業人權責任與全球價值鏈管理之新興立法模式，以歐盟、法國強制性人權盡職調查立法例為比較對象，作為解決強迫勞動問題之可能途徑參考。由於此等規範之特徵在於供應鏈管理與法定責任之合理轉嫁，本文接著藉由實證訪談，研究我國企業針對人權盡職調查之實施現狀與面臨困境，發現此一立法趨勢已對我國企業產生營運方面的衝擊，且我國企業往往單方受制於外國企業的要求及干預，在人權風險管理的問題上形成失衡關係。為了改善與我國工商行為相關之強迫勞動風險，同時確保我國企業能符合國際人權標準以提升競爭力，本文建議我國以訂立人權盡職調查之強制性立法為長期目標，旨在處理強迫勞動問題，並以立法以外之積極配套措施為短期目標，旨在協助我國企業於立法施行前建立完整之人權盡職調查流程，落實我國企業之負責任商業行為。

With the development of contemporary industrial production and profit-driven global business models, the value chain networks and division of labor have become increasingly interconnected, while the labor market is increasingly commodified within the competitive corporate environment, leading many workers to face a high risk of forced labor. This article first examines the relevant regulations in Taiwan prohibiting forced labor. It is found that the current laws and regulations not only have application loopholes but also cannot eradicate the issue of forced labor that repeatedly occurs due to the operation of the global value chain. Therefore, the article turns to explore the emerging legislative model of corporate human rights responsibility and global value chain management, using the European Union and France’s legislation on mandatory human rights due diligence as comparative references, to provide possible approaches for addressing the issue of forced labor. Due to the characteristics of such regulations, which focus on supply chain management and the reasonable transfer of legal responsibility, this article uses an empirical interview method, further research on the current implementation status and challenges Taiwanese corporations face regarding human rights due diligence. It is discovered that this legislative trend has already had operational impacts on Taiwanese corporations, and Taiwanese corporations often find themselves unilaterally subject to the demands and interventions of foreign corporations, leading to an imbalanced relationship in the management of forced labor and other human rights risks. To improve the risks of forced labor associated with business activities, while ensuring that Taiwanese corporations comply with international human rights standards to enhance competitiveness and alleviate the impacts on our industries, this article proposes to take the enactment of mandatory legislation on human rights due diligence to address the issue of forced labor as a long-term goal. In the short term, Relevant ministries should implement proactive measures outside of legislation to assist Taiwanese corporations in establishing a comprehensive human rights due diligence process prior to the implementation of the legislation, thereby promoting responsible business conduct by all corporations.