專題論文
Thesis

專題論文
Thesis

  1. 標題
  2. 中文關鍵字
  3. 中文摘要
  4. 英文關鍵字
  5. 英文摘要
  6. 目次
  7. 參考文獻

永續企業社會責任在歐盟市場之實踐與未來發展趨勢
The Practice and Development of Sustainable CSR in the EU Market
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編著譯者
陳麗娟
出版日期
刊登出處
72
授權者
ISSN
1561-6312
地址
台北市士林區華岡路55號大賢館
電話
02-2861-0511
關鍵字
歐盟；企業社會責任；單一市場；全球供應鏈；公司治理 ；資訊揭露；永續發展；歐洲綠色政策
中文摘要
2008 年全球金融海嘯引發歐債風暴，歐洲經濟嚴重衰退，歐盟體 認到公司治理失靈會嚴重阻礙單一市場發揮作用，因此透過法規整合 改革公司治理，在會員國的公司法建立一個最低的共同標準，逐漸轉 換聯合國的永續發展目標，發展為永續的CSR。由於全球化的產業供 應鏈連結緊密，CSR 更形重要，因此執委會呼籲國際社會致力於CSR 的落實。2019 年12 月公布的「歐洲綠色政策」為現階段的政策綱領， 執委會已經陸續提出許多具體的法案措施，而歐盟亦通過這些法規， 以落實「歐洲綠色政策」。歐洲議會在2021 年3 月通過決議，要求執 委會必須儘速提案企業的實地查核，以確保供應鏈不會違反環境保護 或人權，並對違反者課以罰金及制裁。執委會在2021 年4 月21 日公佈 了「永續金融包裹」以作為貫徹「歐洲綠色政策」的第一步。在全球化 的世代，歐盟的CSR 實踐值得肯定與效法，而CSR 將成為企業在國際產業供應鏈生存與競爭的要素，因此歐盟與最重要的會員國德國已經 著手擬定供應鏈法，將以強制規定要求企業在全球供應鏈中履行CSR 的義務，勢必會帶動全球新一波的永續發展。歐洲企業的供應鏈已經 跨越歐盟的領域，臺灣企業實際上也參與了歐洲企業供應鏈，因此歐 盟的永續供應鏈法勢必也會對臺灣企業產生相當程度的衝擊。
英文關鍵字
EU, Corporate Social Responsibility, Single Market, Global Supply Chain, Corporate Governance, Disclosure of Information, European Green Deal
英文摘要
The global financial crisis in 2008 that inflicted the debt crisis in the Euro Area caused serious economic recession in the EU. The EU recognized that corporate governance failure would seriously hinder functioning of the European Single Market. Hence, a fundamental reform was immediate and inevitable. First of all, common standards within company laws among member states have been established through harmonizing provisions and reforming rules of corporate governance. Meanwhile the Goals of the UN Sustainable Development have been transformed and globally become a new initiative against climate change. The EU has gradually adopted the UN Sustainable Development Goals and developed the sustainable CSR as the EU strategy. The EU has encouraged enterprises and all stakeholders to enhance awareness of CSR by various actions. The EU has introduced the CSR concept into relevant company rules. The CSR is increasingly important within the close-connected global supply chain. The European Commission is responsible for carrying out the EU CSR strategy. The European Commission has undertaken a series of reviewing rules of corporate governance. Therefore, the European Commission called for committing CSR in the international community. The European Commission announced the European Green Deal in December 2019 as the current political program. There are enacted concrete regulations to fulfill the European Green Deal. The sustainable finance as an important instrument plays a key role for contributing to sustainable development at the EU level. The EU has contributed to implementing CSR and played a leading role in the global era. CSR has become an important issue in the global supply chain. The European Parliament made a resolution in March 2021 and called the European Commission for making proposal of sustainable supply chain law. The European Commission has announced the Sustainable Finance Package with concrete measures, such as EU Taxonomy Climate Delegated Act, Proposal for a Corporate Sustainability Reporting Directive, Amending Delegated Acts on Sustainability Preferences, Fiduciary Duties and Product Governance. The EU has begun to regulate Supply Chain Act as mandatory provisions for undertakings engaged in the global supply chain. Germany as the most important member state has enacted its Supply Chain Act on June 11, 2021. The European supply chain extends beyond the territory of the EU. Accordingly, the new trend of sustainable supply chain has a potential impact on the enterprises in Taiwan.
目次
壹、前言：研究動機與目的 貳、經濟倫理／CSR 在歐洲市場之意涵及成形 一、經濟暨企業倫理之意涵 二、CSR 在歐洲發展演進 三、小結 參、CSR 在歐盟的實踐 一、歐盟執委會的倡議 二、金融海嘯後執委會落實CSR 的具體做法 三、金融海嘯後歐盟CSR 政策的新發展 四、歐盟新的CSR 策略 五、小結 肆、現階段歐盟永續CSR 一、歐洲綠色政策的永續CSR 二、以供應鏈法落實永續CSR 伍、CSR 對於全球供應鏈之意涵 陸、結論