| 關 鍵 詞： |
企業與人權；企業社會責任；慎防義務 |
| 中文摘要： |
本文以法國 2017 年之《企業母公司與承包公司慎防義務法》為核心，分析其重要規範內涵及影響。該法融合國際軟法及比較法，開企業與人權內國立法首例。該法課予跨國企業母公司之義務，涵蓋其海內外整體價值鏈中人權與環境侵害風險之慎防，藉以強化對跨國集團之課責，為全球企業與人權相關內國法制開拓新頁。該法之境外性，在於企業負有制定並實施年度慎防計畫之義務，就人權及環境之重大侵害辨識風險並制定防範措施，不論問題直接或間接源於企業母公司或其價值鏈廠商活動。本文首先分析慎防義務法之規範企圖及內涵，說明其立法特色與監督機制，進而考察該法施行後之成效及可能缺失，以評析其規範手段與實益。
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| 英文關鍵詞： |
Business and human rights；corporate social responsibility；duty of vigilance |
| 英文摘要： |
This article analyses the 2017 French “Corporate duty of vigilance law” (Loi n° 2017-399 du 27 mars 2017 relative au devoir de vigilance des sociétés mères et des entreprises donneuses d’ordre) and its major impacts. Merging international soft norms and comparative norms, the law is the first domestic legislation on business and human rights. To strengthen corporate accountability, The law requires any French multinational parent company to effectively manage its humanrights and environmental risks within not only itself but also its global value chain. The extraterritoriality of the law comes from a parent company’s obligation to establish and implement an annual “vigilance plan”to identify risks and formulate preventive measures regarding serious human rights or environmental violations, regardless of whether the risks originate from activities of the parent company or its value chain partners. This article examines the ambition of the French Corporate duty of vigilance law and the obligations and enforcementmechanism it has established for multinational corporations in terms of human rights and environmental due diligence. The article also discusses and evaluates the effectiveness and shortcomings of the law following its implementation.
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| 目 次： |
壹、緒論
貳、規範企圖與內涵
一、企業社會責任與交叉規範性
二、慎防義務法及其境外管轄機制
參、雷響而不見雨霖？
一、現行監督機制：為德不卒或步步為營？
二、慎防計畫獨缺行政權？
肆、代結語
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