| Summary: | 碩士 === 逢甲大學 === 財經法律研究所 === 97 === In recent years, CSR (Corporate Social Responsibility) has become a popular subject in world society and enterprises. The CSR Concept made human beings and enterprises to reconsider the reasonable relationship between enterprises and stakeholders which include environments, local community, labors, and so on. The debate of CSR began from 1950s and focused on the corporate manager should put more efforts on either stockholders’ interests or society interests. This thesis focus on the practice of labor-focused CSR, and those CSR discussions up to the present might often emphasize the conduct of “enterprise”. however, this thesis bring up the “labor union” which devoted itself to labor rights also plays a key role in advancing the practice of CSR.
As the definition of CSR was still indefinite, and foggy, and make the practice of CSR lost direction, we might see the contents of international CSR standards to realize some major related issue of CSR, and take them to be the references. But the nonenforceable provisions of those standards do not have legal effect, these causes many laws dealing with CSR to be enacted in some countries.
CSR suggests enterprises make well “Internal Monitoring Mechanism” so labors and labor unions are good roles to the practice of CSR, however it still needs some measures to protect them. Then this thesis takes the past history of Japanese CSR law for reference, and analyzes “Whistleblower Protection Act” in Japan. This act not only protects the labor whistleblower’s rights which was truly one of enterprises’ stakeholders, but also pushes enterprises to establish the system of whistleblowing in order to curbing illegal and therefore reaches the security of consumers’ rights.
As mentioned above, in the chapter I, this thesis summaries the whole article. In the chapter II, the article introduces the fundamental theory of CSR and tries to construct the labor-focused CSR structure which was composed “enterprises” and “labor union”. In the chapter III & IV, by summarizing the international CSR Standards about labor relations, and laws dealing with CSR in other countries, it might give some direction of practice of CSR in Taiwan. In the chapter V, by clarifying the Japanese “Whistleblower Protection Act” which contains CSR essence, and comparing to Taiwanese situation, the act might inspire us to construct a fully protect system on labor whistleblower’s rights. In conclusion, there are two points included: first, the practice of labor-focused CSR would not just focus on the side of enterprise conduct, but the labor union also plays a significant role in it; second, by knowing the pathway of Japanese “Public Interest Whistleblowers Protection Act”, it might provide us reference to set up a fully labor-focused whistleblower’s law protection.
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