由優質企業視角論兩岸企業社會責任法制化

The Legalization of Corporate Social Responsibility between the Cross-straits-from Authorized Economic Operators' Perspective

張婷(Ting Chang)

《法令月刊》 64卷11期 (2013/11) Pp. 50-66

https://doi.org/10.6509/TLM.201311_64(11).0004

摘要

自聯合國全球盟約（UN Global Compact）於2000年起提倡企業公民（corporate citizenship）精神以來，企業社會責任（corporate social responsibility）之要求已漸成為普世價值，而兩岸企業亦無法置身事外。兩岸於2010年締結海峽兩岸經濟合作架構協議，兩岸巳正式進入機制化、制度化、常態化與雙向化之後ECFA四化時代。在此利基上，後於2012年8月簽署海峽兩岸海關合作協議，並於2013年2月1日起正式生效實施。在落實兩岸企業社會責任法制化進程之間時，海峽兩岸海關合作協議中已揭槳優質企業認證制度，本文分析優質企業與兩岸倡議企業社會責任法制化之關聯性，並提出優質企業認證乃實踐企業社會責任之起點，兩岸企業社會責任法制化仍考驗兩岸政策與國際氛聞之契合程度與兩岸人民之意願。

關鍵字

海峽兩岸海關合作協議 ； 優質企業 ； 企業社會責任

並列摘要

Since 2000, UN Global Compact has declared the spirit of corporate citizenship, and corporate social responsibility related demands have been recognized worldwide. Corporations from the cross-strait should follow the trend as well. Taiwan and mainland China have signed Economic Cooperation Framework Agreement in 2010, thus the cross-strait has stepped into the period of post-ECFA era, which means formally both sides face things in a mechanism, institutionalized, normalization, and two-way pattern. Based on the above advantages, Cross-strait Customs Cooperation Agreement has been signed in August 2012 and comes into effect in February pt 2013. At the same time when both sides are progressing fulfillment of corporate social responsibility into a legal system, an authorized economic operator certification system has been mentioned in the Cross-strait Customs Cooperation Agreement. This paper attempts to analyze the relationship between authorized economic operators and the progress of fulfilling corporate social responsibility into a legal system in both Taiwan and mainland China. To certificate authorized economic operator is the beginning of putting corporate social responsibility into practice. To legalize corporate social responsibility in both Taiwan and mainland China challenges the matching degree of cross strait policy and international atmosphere and people willingness from the both sides.

並列關鍵字

Cross-strait Customs Cooperation Agreement ； authorized economic operator ； corporate social responsibility

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