關 鍵 詞: |
企業社會責任;永續發展;公司治理 |
中文摘要: |
企業社會責任與永續發展已結合為一,成為企業社會責任的內涵,而永續發展係指應致力於經濟競爭力、社會責任與全球資源再生力的推動,對此,德國永續發展委員會擬定「德國永續規約」,提供 20 個標準作為相關策略制定的指標,且歐盟執委會已認可德國藉由本規約已履行其應在 2016 年轉換歐盟第 95 號揭露非財務資訊指令的義務。此外,企業永續經營亦要求企業應遵守好的經營基本原則,德國乃將這些基本原則制定於「德國公司治理規約」,作為永續規約的重要參考。本文即是介紹上述兩規約及德國保險業關於企業社會責任的實踐現況。
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英文關鍵詞: |
corporate social responsibility;sustainable development;corporate governance |
英文摘要: |
The corporate social responsibility and the sustainable development have integrated together. The sustainable development is a key concept for economic competitiveness, social responsibility and global renewable resource. The German Sustainable Development Committee has enacted German Sustainability Code(GSC)with 20 rules as guideline for corporate strategy. The European Commission has also approved GSC as guideline because it has transformed the EU Directive 2014/95 related to the disclosure of the non-financial information. In addition, GSC requires companies to comply the good rules of management. These good rules have been integrated into the German Corporate Governance Code(GCGC). This article works on GSC and GCGC in order to understand the current practice in the German insurance industry.
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目 次: |
一、前言 二、保險業之企業社會責任 (一)何謂企業社會責任 (二)保險業承擔企業社會責任之正當性 (三)保險業永續發展原則 三、德國企業社會責任的法制面 (一)歐盟法制政策的影響 (二)德國永續規約 (三)德國公司治理規約 四、德國保險企業履行社會責任之現況 (一)Allianz SE(安聯歐洲股份公司) (二)ERGO Versicherungsgruppe AG(ERGO 保險集團股份有限公司) (三)Munich RE(慕尼黑再保險股份有限公司) 五、結論
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