企業社會永續責任於健康權之實踐——以臺灣全民健康保險制度為核心

Implementing Corporate Social Responsibility in the Right to Health: A Focus on Taiwan’s NHI System

企業社會永續責任是近年受到重視的熱門議題，主要在強調企業要「取之於社會，回饋於社會」，並提出環境、社會及公司治理（ESG）之概念，為現階段全球引導永續發展的重要課題。然而，健康權為基本人權，卻未有將企業社會永續責任應用於健康權之論述，尤其臺灣以全民健康保險為照護人民健康，實現健康權之主要制度，本文嘗試透過相關理論，提出企業應透過全民健保制度實踐其保障健康權之社會責任。

Corporate social responsibility (CSR) has gained increasing attention in recent years as a key element in promoting sustainable development. Emphasizing the principle that corporations should“give back to society,”CSR has evolved into the broader ESG (Environmental, Social, and Governance) framework, now widely recognized as a global standard for evaluating sustainable practices. Despite growing academic and policy interest in CSR and ESG, the application of these concepts to the protection of the right to health remains underexplored. In Taiwan, the National Health Insurance (NHI) system plays a central role in realizing the right to health for all citizens. This paper proposes that corporations, as key social actors, should assume responsibility for contributing to the protection and promotion of health rights through active support and engagement with the NHI system. By integrating CSR with public health objectives, this study offers a novel perspective on how businesses can align their sustainability goals with fundamental human rights.