期刊內容 Issue content

永續投資國際架構之建構: 以歐盟企業永續盡職調查指令與WTO貿易 便捷化協定為借鏡
Establishing an International Framework of Sustainable FDI: Lessons from EU CSDDD and WTO TFA
高啟中 (Chi-Chung Kao) 羅至美 (Chih-Mei Luo)
64卷4期(2025/12/18)
永續發展是近年國際社會共同關注與致力推動的重大議題,在世界貿易組織(WTO)成員國推動下,投資便捷化與發展協定(IFDA)草案於2024年第13屆部長會議(MC13)提出。IFDA的重點規範包括推動投資措施的便捷化與投資人遵循負責任的企業行(RBC),惟IFDA僅要求成員國鼓勵投資人自願採行RBC國際規範,欠缺具體獎勵誘因與制裁機制,成效存疑,作為推動永續發展的國際規範架構,顯有不足。本文認為應仿效WTO貿易便捷化協定(TFA)的授權營運商機制,於IFDA增訂永續投資人認證(RSI)制度,對取得RSI資格者准予適用優惠投資措施。同時、比照歐盟企業永續盡職調查指令(CSDDD)增訂企業採行RBC應履行的盡職調查義務,要求投資人應採取適當措施以辨識、評估、預防、減緩、終結其營運行為對人權與環境的不利影響,並對違反義務而造成損害者課以賠償責任,以確保IFDA作為永續投資國際架構的實效。
Sustainable development has become a major issue for the international community in recent years. A great number of the World Trade Organization (WTO) Members proposed a draft of the Investment Facilitation and Development Agreement (IFDA) at the 13th Ministerial Conference (MC13) in 2024, but not accepted. IFDA’s key provisions include facilitating investment measures and encouraging investors to adhere to responsible business conduct (RBC). However, the IFDA only encourages ‘voluntary adoption’ of international RBC norms by investors, lacking specific incentives and sanctions. As an international regulatory framework aimed at promoting sustainable development, the IFDA’s effectiveness is doubtful. This article suggests drawing on the ‘Authorized Operators’ mechanism from the WTO Trade Facilitation Agreement (TFA) to add a ‘Responsible Sustainable Investors’(RSIs) certification system to the IFDA, allowing those who obtain RSI qualifications to benefit from preferential investment measures. Additionally, like the EU Corporate Sustainability Due Diligence Directive (CSDDD), the IFDA should include obligations for investors to conduct due diligence in line with RBC principles. Investors should be required to take appropriate measures to identify, assess, prevent, mitigate, and end the adverse impacts caused by their operations on human rights and environment, and to be held liable for damages resulted therefrom. This would ensure that the IFDA framework can more effectively promote sustainable development through RBC.
top