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Taiwan – Human rights due diligence

IV. The corporate responsibility to respect human rights B. Actions taken Respect for employee interests and the views of stakeholders (page 12) ‘Thanks in part to the joint advocacy of the Taiwan government and various other interested parties, more and more businesses — in order to fulfill their social responsibilities and honor their human rights…

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Taiwan – Health and social care

Appendix 1: Concrete actions taken by Taiwan to fulfill the state obligation to protect Promotion of international consensus and cooperation (page 28-29) ‘[…] Taiwan believes that trade contributes to sustainable development. […] In line with this, Taiwan has included CSR, environmental, and worker rights clauses, as well as “general exceptions,” in many of its trade…

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Taiwan – Security sector

Taiwan’s NAP does not explicitly address this issue.

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Taiwan – Judicial remedy

V. Access to remedy B. Actions taken Judicial remedy Civil remedy and litigation aid (page 17) The “Code of Civil Procedure” and the “Labor Incident Act” both provide for a “litigation aid” system. Under this system, except in cases where there is manifestly no prospect for a party to prevail in the action, or where…

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Taiwan – Workers

III. The state duty to protect B. Actions taken Promoting human rights through government procurement operations (page 8) ‘[…] the Public Construction Commission’s Procurement Evaluation Committee scoring tables for bidders include CSR indicators, such as “whether all employees have received pay increases,” “the quality of basic compensation received by procurement officers,” and “the quality of…

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Taiwan – State owned enterprises / Public private partnerships

Taiwan’s NAP does not explicitly address this issue.

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Taiwan – Taxation

Taiwan’s NAP does not explicitly address this issue.

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Taiwan – Privatisation

Taiwan’s NAP does not explicitly cover this issue.

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Taiwan – Public procurement

III. The State duty to protect human rights B. Actions taken Promoting human rights through government procurement operations (page 8) ‘Taiwan has implemented regulations that include such measures, including the “Government Procurement Act,” “Resource Recycling Act,” “Statute for Industrial Innovation,” “Greenhouse Gas Reduction and Management Act,” and “Indigenous Peoples Employment Rights Protection Act.” All these…

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Taiwan – Conflict-affected areas

Taiwan’s NAP does not explicitly cover this issue.

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Taiwan – Finance and banking sector

Appendix 1: Concrete actions taken by Taiwan to fulfill the state obligation to protect Promotion of corporate social responsibility (page 27) ‘The Taiwan Stock Exchange (TWSE) has issued the “Taiwan Stock Exchange Corporation Rules Governing the Preparation and Filing of Corporate Social Responsibility Reports by TWSE Listed Companies,” and the Taipei Exchange (TPEx) has issued…

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Taiwan – Export credit

Taiwan’s NAP does not explicitly address this issue.

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Taiwan – Investment treaties & investor-state dispute settlement (ISDS)

III. The State duty to protect human rights C. Actions planned Actively incorporate human rights clauses into economic and trade agreements (page 10) ‘[…] during the process of discussing and signing bilateral or multilateral economic and trade agreements, Taiwan’s government agencies in charge of economic and trade negotiations will also continue seeking to include human…

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Taiwan – Non-judicial grievance mechanisms

IV. The corporate responsibility to respect human rights B. Actions taken Greater information transparency (page 13) ‘At the same time, the Taiwan government has also provided businesses with the tools and guidance needed to implement their CSR policies, and has continually conducted outreach activities to encourage businesses to: […] establish internal grievance channels.’ This information…

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Taiwan – National Human Rights Institutions / Ombudspersons

III. The state duty to respect human rights B. Actions taken Promotion of consistency in human rights policies (page 5) ‘Taiwan’s Legislative Yuan passed the “Organic Act of the Control Yuan National Human Rights Commission” in 2019. Then the National Human Rights Commission was formally established on 1 August 2020 to serve as the government’s…

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Taiwan – Indigenous peoples

III. The State duty to protect human rights B. Actions taken Promoting human rights through government procurement operations (page 8) ‘Taiwan has implemented regulations that include such measures, including […]”Indigenous Peoples Employment Rights Protection Act.” All these acts prohibit discrimination, encourage green purchasing, and promote environmental protection.’ This information is also covered under Appendix 4:…

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Taiwan – Development finance institutions

Taiwan’s NAP does not explicitly address this issue.

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Taiwan – Extractives sector

Taiwan’s NAP does not explicitly address this issue.

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Taiwan – Guidance to business

IV. The corporate responsibility to respect human rights B. Actions taken State encouragement of respect by businesses for human rights (page 11) ‘[…] the idea that businesses should fulfill their social responsibilities has been incorporated by the government into the “Company Act.” As a result, all businesses in Taiwan now have a clear legal basis…

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Taiwan – Land

IV. The corporate responsibility to respect human rights C. Actions planned Advocate for disclosure of non-financial information (pages 14-15) ‘In addition to studying the feasibility of expanding the range of businesses subject to a compulsory requirement to prepare CSR reports, the Taiwan government will also advocate for disclosure by businesses of non-financial information (related issues…

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