德國強制企業善盡人權責任之立法－以德國企業供應鏈法為中心

Legislation for Enforcing Corporate Human Rights Responsibility: Focusing on German Supply Chain Act

吳瑛珠(Ying-Chu Wu)

供應鏈法 ； 注意義務 ； 透明化要求 ； 行政責任 ； Due Diligence Act ； Obligation of diligence ； Transparency requirement ； Administrative liability

台灣國際法學刊

20卷特輯（2023 / 12 / 01）

99 - 128

繁體中文;英文

由於產業供應鏈的全球化，為了使德國企業或在德國的外國企業必須善盡企業責任，在國家企業與行動計畫未能如期達到效果後，德國國會開始進行立法。立法過程中，參酌英國、荷蘭、法國與瑞士等國的規範，在單純透明模式以及透明與責任的複合模式之間，選擇了複合模式。本法的規範對象，原則上以員工人數通常超過3000名員工的德國企業或在德國的外國企業為主，自2024年1月1日起，適用於1000名以上員工的公司行號。本法要求企業對於企業本身、直接供應商以及間接供應商等合作對象，於從事商業行為時，不得違反人權與環境規範。此規範的目的在要求德國大型企業更完善地履行其全球責任，包含禁止童工、強迫勞動、奴工和奴役、遵守包括職業安全在內的員工權利、禁止歧視和不平等待遇，以及遵守環境規範等。立法者要求的注意義務標準是努力義務，而非結果義務或保證責任。複合的規範模式中透明化的要求，主要於在供應鏈法第3條第1項的紀錄義務與報告義務。透明化要求的規定，主要在促使主管機關有控管遵守供應鏈法規範的可能。至於複合模式中的責任部分，供應鏈法雖未排除企業原有的民事責任，但主要透過行政責任的要求，來達成供應鏈法的遵守。

Due to the globalization of the industrial supply chain, the German Parliament started to legislate in order to make German companies or foreign0 companies in Germany to fulfill their corporate responsibility. After look the regulation in United Kingdom, the Netherlands, France and Switzerland, German decided to choose the complex model of transparency and responsibility and enacted „Act on Corporate Due Diligence in Supply Chains”. In principle, this Act applies to German companies with more than 3,000 employees or foreign companies in Germany, and as of January 1, 2024, to companies with more than 1,000 employees. This Act requires that companies must not violate human rights and environmental regulations when engaging in business practices with direct suppliers, indirect suppliers. The standard of care required by the legislator is an obligation of diligence, not an obligation of result or an obligation of guarantee. The requirement of transparency in found in the obligation to record and report. Supply Chain Act is mainly achieved his purpose of legislation through the requirement of administrative liability.