| 摘要: | 聯合國人權理事會於2011年6月通過企業與人權指導原則，成為企業與人權領域之權威參考文件，建立企業對於人權造成風險之共識，並透過硬法、軟法、公司治理、自律及自願接受監督等多層次及多中心治理框架，督促企業切實履行人權責任，以及善盡社會責任及永續發展目標。
進而，本文聚焦於兩方面之研究，即「報告架構」，揭露人權風險及「強制盡職調查」，消除人權負面影響，前者側重於「談話導向」，主要在於傳達企業對於人權之承諾及應對方式，後者著重於「行動導向」，旨在強調人權盡職調查之具體實施方式。
企業尊重人權之基本內涵，指在所有情況下，企業均應：(1)無論其在何處經營，遵守所有適用法及尊重國際公認之人權、(2)在遇有相互抵觸之要求時，設法信守國際公認之人權原則及(3)無論在何處營運，均將可能造成或加劇嚴重人權侵犯之風險視為一項法律問題。進而，企業為履行其人
權責任，就維繫業務營運從事之活動，以及因其業務、產品或服務關係而引起或助長供應鏈從事之活動，經辨識與評估存在人權負面影響時，須採取防免、減緩及終止負面影響之行動。
本文借鏡英美及歐洲國家在企業與人權領域發展經驗，例如法國、德國、挪威及瑞士等國立法例，強調揭露及人權盡職調查，提升透明度及有效治理，在未來立法方面，建議增訂公司法第228條之2，針對環境、社會、勞工、尊重人權及反貪腐議題等非財務事項，明文規定每年應編造非
財務報告書，說明經營模式、經營績效、從事經營業務活動及其供應鏈活動所造成人權負面影響，以及所採行措施及執行成效，落實公開原則。
另外，大型企業應比中小企業實施更嚴格之人權盡職調查，尤其已依證券交易法發行有價證券之公司，建議修正同法第36條規定，增訂其進口或加工具有高度人權侵害風險商品或原物料，於合理懷疑其供應鏈涉及人口販運、使用非法童工及其他重大人權侵害風險，應進行人權盡職調查，另企業所為關於環境、社會、勞工、尊重人權及反貪腐等議題承諾，倘存有高度人權侵害風險，亦有人權盡職調查之適用。
In June 2011, the UN Human Rights Council endorsed the Guiding Principles on Business and Human Rights, making them the authoritative global reference. The Guiding Principles reflect a broad consensus on how to address the risks that business can pose to human rights. They allow states to take the adoption of a hybrid hard and soft law model. They emphasizes corporate governance, self-discipline and voluntary supervision to help companies to implement corporate social responsibility and pursue sustainable development goals.
Based on this, this dissertation focuses on "reporting framework" to expose human rights risks and "mandatory due diligence" to eliminate negative impacts on human rights. The former is more "talk-oriented". The latter focuses on "action orientation".
The basic connotation of corporate responsibility to respect human rights is “In all contexts, business enterprises should: (a)comply with all applicable laws and respect in-ternationally recognized human rights, wherever they operate; (b)seek ways to honour the principles of internationally recognized human rights when faced with conflicting require-ments; (c)treat the risk of causing or contributing to gross human rights abuses as a legal compliance issue wherever they operate”. If the business activities or the supply chain activities of the company due to business, product or service relationships cause or contribute to negative impacts on human rights, the company shall also bear the responsibility to identify, assess, prevent, mitigate and end these impacts.
As the European Union has made great progress in the field of business and human rights, countries such as France, Germany, Norway and Switzerland have issued hard laws to emphasize the disclosure obligations based on risk management and strict human rights due diligence. In order to improve the effectiveness of governance, this article recommends that the board of directors of the company should annually report on its business model, business performance and business operations in terms of transparency, environmental, so-cial, labor, respect for human rights and anti-corruption issues and other non-financial matters. The measures taken and the results of the implementation of the negative impact on human rights caused by business activities shall be prepared in a non-financial report.
Large companies should implement strict human rights due diligence, especially when they have issued securities under Securities and Exchange Act. These large companies should conduct inspections when they reasonably suspect that their supply chains use slavery, human trafficking and illegal child labor as long as goods are imported or raw materials are processed with a high risk of human rights violations. When companies make commitments to achieve environmental, social, labor, respect for human rights and anti-corruption issues, they are also subject to strict human rights due diligence in an action-oriented manner. |
