由優質企業視角論兩岸企業社會責任法制化

The Legalization of Corporate Social Responsibility between the

Cross-straits-from Authorized Economic Operators' Perspective

doi:10.6509/TLM.201311_64(11).0004
法令月刊, 64(11), 2013

作者/Author： 張婷(Ting Chang)

頁數/Page： 50-66
出版日期/Publication Date：2013/11
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The Legalization of Corporate Social Responsibility between the

Cross-straits-from Authorized Economic Operators' Perspective
Ting Chang

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the cross-strait has stepped into

the period of post-ECFA era, which
means formally both sides face Keywords
things in a mechanism, institution- Cross-strait Customs Cooperation
alized, normalization, and two-way Agreement, au thor i zed economic
pattern. Based on the above advan- operator, corporate social responsi-
tages, Cross-strait Customs Coop- bility
eration Agreement has been signed
in August 2012 and comes into ef-
fect in February pt 2013. At the
same time when both sides are pro- 2001 .1f 911 *-1tf-1&.' ~~ftJ~d:(p$1}]
gressing fulfillment of corporate
*~~~~ft~-~~-~~-~-~
social responsibility into a legal ~~~-·~~~~•~·~~H8m
system, an authorized economic op- *~ (World Customs Organization, WCO)
erator certification system has been ~ 2 0 0 4 .1f ii :it~Ht ~ ~ »t; ~ f II£ ;f.~ Jlu
mentioned in the Cross-strait Cus- (Integrated Supply Chain Management
toms Cooperation Agreement. This Guideline, ISCM guideline) : ~ 2005 .1f
paper attempts to analyze the re- 6~••-••·~•arwa~-~~
lationship between authorized eco- r II~± J · {Jll-~ wco ±lit II~±~~
nomic operators and the progress *.Z..t~~-- ( WCO Framework of Stan-
of fulfilling corporate social re- dards to Secure and Facilitate Global
·sponsibility into a legal system Trade) · ~ ~t.IH1l- WCO SAFE · 3[~~~.1f
in both Taiwan and mainland China. 1 ~ ~ -w-'ft;fJJ~t i= (the WCO Co 1umbus
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porate social responsibility in
both Taiwan and mainland China chal-
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SAFE • • ~.:JJ~ ~ »t; •
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