A Perspective on Corporate Social Responsibility in the Europe

歐盟企業社會責任之面面觀

吳盈德(Yen-Te Wu)

《中正財經法學》 20期 (2020/01) Pp. 1-70

摘要

The European legislative and regulatory efforts for corporate accountability are broad in scope, encompassing a diversity of concerns for corporate transparency; the overall protection of human rights; the protection of animals and the physical environment; the rights of the consumer; the rights of the workers; and the impact of multinational firm operations on the local communities in efforts to generate shareholder wealth. A major legal issue with cases of corporate misbehavior on a global scale has been the rights of certain courts to hear corporate irresponsibility claims filed against companies which operate abroad. An outcome of the explosive growth of industry, the exploitation of poor countries with deficient critical infrastructures by multinational corporations has continued to plague society through blatant abuses of the physical environment as well as basic human rights. Nonetheless, poor countries continue to pursue financial investments from multinational corporations as well as from global sources of public aid. The European Union has endeavored to regulate such relationships in order to protect human rights and preserve the environment. This article provides an overview of corporate social responsibility in the European Union with a case study of the social and economic impact of the Royal Dutch Shell business activities and performance in the Niger Delta. The outcomes for European corporations who do not incorporate the principles of corporate social responsibility in their business structure and activities include lawsuits based upon claims of environmental degradation and socioeconomic exploitation. The integration of corporate social responsibility into the European corporate business practices and operations has a limited yet positive affect on the financial performance of the firm.

關鍵字

CSR ； European Union ； Human Rights ； Multinational Corporation ； Universal Civil Jurisdiction

並列摘要

歐盟對於企業問責制的立法規範可說是不遺餘力，涉及層面廣，包含對公司透明度的各種關注、人權全面保護、動物與實體環境的保護、消費者權利、勞工權利及跨國企業一心一意為股東創造財富的營運模式對於當地社區的影響。企業在世界各地的不當行為案例所引發的重大法律議題，長久以來的爭議，是特定法院是否有權審理海外公司因不負責任為由遭到控訴的案件。工業爆炸性成長的後果是跨國公司不斷利用關鍵基礎設施缺乏的貧窮國家，持續公然濫用自然環境和基本人權，為社會帶來紛擾與不安。儘管如此，貧窮國家仍繼續尋求跨國公司和全球公共援助來源的金融投資。歐盟一直努力規範這層關係，以便保護人權及保存環境資源。本文透過荷蘭皇家殼牌集團在尼日河三角洲的商業活動及表現，產生的社會經濟影響實際案例，概述歐盟的企業社會責任。未將企業社會責任原則納入旗下業務結構和活動的歐盟企業，面臨的後果包括以環保破壞與社會經濟剝削為基礎提起的訴訟。將企業社會責任原則併入歐盟企業實務營運會對企業的財務表現產生有限、卻正面積極的影響。

並列關鍵字

企業社會責任 ； 歐盟 ； 人權 ； 跨國企業 ； 普遍民事管轄權

參考文獻

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