30 April 2024. WBI and the Taiwan Project for Business and Human Rights celebrates the passing of the Corporate Sustainability Due Diligence Directive (CSDDD) in the European Parliament last week. Following this latest development, it now needs final approval by Ministers of the Member States to be formally adopted by the European Union. The vote is expected in May.
The passing of the CSDDD is a big step towards corporate accountability, not only in Europe but also globally. This matters for Taiwan.
Under this directive, certain large companies operating in the EU are legally obliged to conduct human rights and environmental due diligence in their global supply chains, including their suppliers in Taiwan.
The CSDDD marks a major shift from voluntary corporate responsibility to accountability. Doing responsible business is no longer something voluntary but a matter of legal requirements. Global Witness stated:
“The CSDDD will help level the power imbalance between profit-driven companies and the communities they impact.”
While more still needs to be done, the CSDDD is a significant step forward for corporate accountability. We welcome this development.
The requirements of the Directive, when finally adopted, would begin to apply in 2027 and be phased in for the companies coming under scope in the subsequent two years. It is important that Taiwanese companies begin to prepare themselves for the transformation.
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我們高度肯定歐洲議會在4月24日通過企業永續發展盡責調查指令 (Corporate Sustainability Due Diligence Directive, CSDDD)，待五月下旬取得成員國政府部長程序獲准後，這部法規即定案。
這是落實企業人權責任的關鍵一步，因根據這份指令，在歐盟境內營運、符合一定規模的公司，都受強制性法律約束，須為其侵犯人權和危害環境的行為負責，也要對供應鏈進行人權和環境盡職調查，無論這些供應鏈廠商是否位於歐盟境內。而身為歐盟重要的貿易夥伴和供應鏈聚集地，這項指令勢必也將影響台灣企業。
國際組織Global Witness直指，「CSDDD 將有助於平衡追求利潤的企業和受影響的社群（的權力關係）。」
這部指令將於2027年起的三年內逐步落實，我們也希望台灣企業做好準備、強化既有和研擬新的人權相關措施。
