跨境企業責任的空白地帶：台資企業在環境與人權侵害中的制度缺漏與法制挑戰

The Gray Zone of Cross-Border Corporate Accountability: Institutional Gaps and Legal Challenges in Taiwanese Enterprises’Environmental and Human Rights Abuses

本文以台塑越鋼污染案與華新麗華印尼鎳礦案為例，分析台資企業在跨境營運中造成的環境與人權侵害，並揭示台灣現行法制的結構性缺口。雖然台灣於2020年公布《企業與人權國家行動計畫》，但其侷限於自願性指引，缺乏強制性規範與監督機制，導致企業得以透過子公司或供應鏈規避責任。相較於歐盟已通過《企業永續盡職調查指令》等強制性法制，台灣在跨境企業監管、資訊揭露、公共投資問責與受害者救濟上仍明顯落後。本文主張，台灣必須制定具法律拘束力的人權與環境盡職調查法，補足投資審查、非司法救濟與跨部會協調機制，並要求公部門投資機構率先落實責任，以回應全球強化企業問責的趨勢，避免在國際供應鏈治理中被邊緣化。

This article examines the systemic gaps in Taiwan’s legal and policy framework on business and human rights by analyzing two emblematic cases: the Formosa Ha Tinh Steel marine pollution incident in Vietnam and Walsin Lihwa’s operations in Indonesia’s nickel industry. Despite the publication of Taiwan’s first National Action Plan on Business and Human Rights in 2020, the framework remains largely voluntary, lacking binding obligations and effective oversight. Taiwanese enterprises can therefore evade accountability through subsidiaries and supply chains. In contrast, jurisdictions such as the European Union have adopted mandatory legislation, notably the Corporate Sustainability Due Diligence Directive. Taiwan continues to lag behind in regulating overseas investments, ensuring transparency, holding public funds accountable, and providing remedies to victims. This paper argues that Taiwan should enact binding human rights and environmental due diligence legislation, strengthen investment review, improve non-judicial remedies and inter-ministerial coordination, and require public investment institutions to lead by example in responsible investment. Such reforms are necessary to align Taiwan with global trends in corporate accountability and to prevent marginalisation in international supply chain governance.