| 關 鍵 詞： |
ESG；永續發展目標；企業與人權國家行動計畫；女性經濟賦權；母性保護 |
| 中文摘要： |
關於勞動權益之保障，我國向來透過勞動保護法規加以落實，然而關於提升女性經濟賦權與加強母性保護，硬法性質之勞動法實有其界限，且針對非屬勞工之勞務提供者，亦難以提供保障。
相對於此，我國政府為協助上市上櫃公司實踐企業社會責任，並促成經濟、環境及社會之進步，以達永續發展之目標，公布「上市上櫃公司永續發展實務守則」要求其遵守相關法規及國際公認之勞動人權、遵循國際人權公約，並提出永續報告書（ESG 報告書）。
於 ESG 浪潮之下，應思考鼓勵企業從 ESG 之概念出發，於 SDGs 與 NAP 等概念下，除提升夢工之勞動權益保障外，並提供非勞工之工作者與受僱勞工相近的保護，此舉不僅有助於全體勞務提供者之人權保障並可滿足企業永續發展之需求。
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| 英文關鍵詞： |
ESG；SDGs；NAP；Women’s Economic Empowerment；Maternal Protection |
| 英文摘要： |
Regarding the protection of labor rights, Taiwan has traditionally implemented it through labor protection regulations. However, when it comes to enhancing women’s economic empowerment and strengthening maternal protection, the hard law nature of labor laws has its limitations. Moreover, providing protection for workers who do not fall under the category of labor is also challenging.
In contrast, In order to assist TWSE/TPEx listed companies to fulfill their corporate social responsibility initiatives and to promote economic, environmental, and social advancement for purposes of sustainable development, Taiwan has issued the “Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies”, which requires companies to comply with relevant regulations and internationally recognized labor rights, adhere to international human rights conventions, and submit sustainability reports (ESG reports).
In the era of the ESG wave, it is essential to consider encouraging companies to adopt the concept of ESG and, under the frameworks of SDGs and NAP, not only enhance the protection of labor rights but also provide similar protection for non-labor workers. This approach not only contributes to the human rights protection of all service providers but also meets the needs of corporate sustainable development.
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| 目 次： |
壹、前言
貳、女性經濟賦權、母性保護與勞動法之關係
參、結語
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