國際投資之企業社會責任法律面評析－以兩岸為例

A Legal Aspect Research of Corporate Social Responsibility in International Investment-An Example between the Cross-straits

張婷(Ting Chang)

《嶺東學報》 33期 (2013/06) Pp. 25-47

摘要

本文研究重心在於探討企業社會責任（Corporate Social Responsibility）在國際進行投資合作時之重要性與長遠影響性，尤其以兩岸為研究重心。兩岸自2009年以來已邁入雙向投資階段，且兩岸已於2010年締結海峽兩岸經濟合作架構協議，兩岸投資領域已正式進入機制化、制度化、常態化與雙向化之後ECFA「四化」時代。觀察全球跨國投資紛爭頻傳，為此聯合國與其他國際經貿組織亦積極進行企業社會責任之標準制定。在此基礎上本文觀察兩岸自1978年大陸地區改革開放以來，已走過30餘年，兩岸須正視企業社會責任之重要性與影響層面，在兩岸常態化協商時，如何將企業社會責任內容明文增訂於海峽兩岸投資保障和促進協議中。此舉是否合乎台商、陸商與雙方政府之期待亦於本文中進行分析探詢。

關鍵字

投資 ； 企業社會責任 ； 海峽兩岸投資保障和促進協定

並列摘要

The main purpose of this article is to discuss the importance and influence of Corporate Social Responsibility (CSR) on investment cooperation, especially between the cross straits. Since 2009, the cross straits has faced the period of investment between both sides. Besides, the cross straits has signed the Economic Cooperation Framework Agreement in 2010. The area of investment has been through post-ECFA era which emphasized on mechanism, institutionalization, normalization, and two-ways direction. Investment conflicts are quite common globally, thus, United Nations and other organizations come up with CSR standards and regulations actively. Based on the above background, it has been more than 30 years since Mainland China opened itself to the world in 1978. The importance and influence of CSR should be emphasized. How can CSR be considered to be added in the Cross-straits Investment Protection and Promotion Agreement when regular negotiations appear? The expectations of corporations and governments from both sides will be analyzed and discussed as well.

並列關鍵字

Investment ； Corporate Social Responsibility ； Cross-straits Investment Protection and Promotion Agreement

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