研究出版

This presentation examines the evolving regulatory landscape of multinational corporate governance and human rights due diligence in the context of supply chain resilience. It explores the paradigm shift in supply chain resilience from business strategy to national strategic policy, emerging regulatory trends in human rights and mandatory due diligence, the geoeconomic significance of evolving supply chain regulations, and the implications for Taiwan’s public and private sectors. The presentation was delivered by Associate Professor Ying-Chun Lin of the College of Law, Fu Jen Catholic University, a member of this project, at the forum “How to Internalize Human Rights and Environmental Risks as Strategic Sustainability Assets for Enterprises,” held during the 5th Asia-Pacific Sustainability Expo on August 27, 2026.Please respect applicable copyright laws and acknowledge the source when quoting or sharing the presentation materials.

這份摘要《落實企業尊重人權之責任：台灣現況與挑戰》探討台灣工商企業如何履行其尊重人權的企業責任；UNGPs 是一項全球公認的標準，旨在防止和解決商業環境中負面人權影響的風險。並進一步發現在 UNGPs 框架下，台灣對於第二支柱——企業尊重人權的責任的落實現狀呈現令人鼓舞的初步成果，但人權盡職調查與救濟措施可望繼續提升。