- 期刊
從ESG概念探討國防廉政法制⼯程之永續建設
Promoting The Sustainable Construction of Legal Projects for National Defense and Governmental Integrity with The Concept of ESG
摘要
從我國2021年四年國防總檢討，吾等可觀察國軍反貪倡廉之決心；無論從反貪工具，抑或國防部官方資料中，我們似乎都能歸納出誠信、風險管控、內外控機制等觀念，此與近年來企業強調永續經營的熱門名詞「ESG」的概念不謀而合，強調公私協力之價值；事實上，國軍廉政的建設工程也可從ESG的概念強調永續、透明、公私協力的角度經營，本文以「透明」為優先，先探討法制面強調資訊揭露的法制工程為重心，藉由先透明而後參與之觀念，借鑒國外透明法制建構的經驗與我國進行比較，研究發現我國透明法制雖起步稍慢但後來居上，但仍應將現行廉政行政規則提升至法律位階，或建構廉政專法為前瞻性思考，並強調法律人才庫之儲備乃是國防廉政建設所必需，未來國防法務官機制亦應成為國防廉政法制工程佈置的加分項目；除此之外，本文亦從ESG的視角探討公部門與民間私部門宜共同協力參與國軍廉政建設之有關廉潔教育的執行與落實，並建議未來國防廉政宜廣納專家學者成立「地方級」的ESG智庫，國防團隊要勇於面對「透明」挑戰，且國軍主官（管）間宜透由廉政經驗學習社群，強化內稽內控職能，並推動吹哨機制法制化，面臨揭弊者保護法催生後的考驗及衝擊的準備。
並列摘要
From the 2021 Quadrennial Defense Review Editing (QDR), we can observe the determination of the national army to fight corruption. No matter from the anti-corruption tools or the official materials of the Ministry of National Defense, we seem to be able to sum up the concepts of integrity, risk management, internal audit, and external control. This part coincides with the concept of "ESG", a popular term that companies have been emphasizing on sustainable management in recent years. In fact, national defense and governmental integrity construction projects can also be managed from the perspective of ESG emphasizing sustainability, transparency, and collaboration between the public and private sectors. This article puts "transparency" as the priority, and discusses the legal aspect, which emphasizes the legislative project of information disclosure at first. At the same time, this article makes a comparison with Taiwan through the legislative experience of foreign transparent legal construction. The study found that Taiwan's transparent legal project started slowly but caught up later. But we should still elevate the current low-level regulations to the level of law, or create a special anti-corruption law, and emphasize that the reserve of legal talent pool is a necessary material for the construction of national defense and governmental integrity. In the future, the system of defense legal officers should also become a must-have bonus item for the legal project of national defense and governmental integrity. In addition, this article also discusses that the public sector and the private sector should work together to participate in the implementation of integrity education from the perspective of ESG, and suggests that national defense and governmental integrity should recruit experts and scholars to establish "local-level" ESG think tanks. In addition, the national defense team must also be brave enough to face the challenge of "transparency". The leaders of the national army should also strengthen internal audit and internal control capabilities through the learning community, and promote the legalization of the whistle blowing mechanism, facing the test and preparation after the birth of the whistleblower protect act.