隨著全球化經濟體系之發展，跨國企業為降低生產成本，常將勞力密集與高污染製程外包至法規薄弱之開發中國家，導致嚴重之童工、強迫勞動等勞工剝削問題。又因為複雜的承包契約，導致這些跨國企業毋須對此負責。過去解決全球供應鏈中之勞動權治理失靈，雖然國際中已有不少倡議，如聯合國指導原則。然而事實證明，仰賴企業社會責任（CSR）等自願性軟法規範，係無法有效拘束大型跨國企業。
為了填補此一治理漏洞，歐盟於2024年正式通過「企業永續盡職調查指令（CSDDD）」，係第一部針對供應鏈盡職調查的法規範，象徵供應鏈監管從道德呼籲走向強制性義務，亦有將歐盟本身之勞動法標準延伸至海外之意味。CSDDD要求達到一定門檻之歐盟籍與他國企業，必須針對其上下游活動鏈中潛在或實際之負面影響，落實識別、預防與補救等盡職調查程序。同時在實體權利保障上，CSDDD廣泛納入核心勞動權利，明文要求企業須保障海外勞工享有足以維持生活水準之薪資、結社自由與集體協商權，並絕對禁止使用童工、強迫勞動及就業歧視。
在監督與救濟機制方面，CSDDD的條文，針對企業有掣肘企業行為的步驟機制，針對勞工有賦予侵權救濟的管道。然而，盡職調查中有多數的步驟係由企業主導，調查結果是否貼近真實，係有疑義。又今（2025）年簡化法案的頒佈，導致原本CSDDD中，無論是跨國訴訟、準據法的選擇及代理訴訟，將從強制性義務變成各成員國之立法裁量權，而對於受害勞工而言，在缺乏支援的情況下，其將面臨高度的法律不確定性與訴訟武器不平等的劣勢。
本文以為，CSDDD 的問世是國際勞動權保護的里程碑，其重要性不可小覷。惟在簡化法案之衝擊下，CSDDD之實質有效性將高度仰賴各成員國轉化為國內法時之立法決心。唯有各國採取高於標準之立法與實踐，方能真正突破跨國供應鏈之侵害壁壘，落實全球供應鏈之勞動權益保障。

Driven by global economic competition, multinational enterprises (MNEs) frequently outsource labor-intensive processes to developing countries with weak regulations, causing severe exploitation like child and forced labor. Due to complex subcontracting networks, MNEs routinely evade liability. While international initiatives exist, voluntary Corporate Social Responsibility (CSR) frameworks have proven ineffective in restraining large corporations.
To bridge this governance gap, the EU passed the Corporate Sustainability Due Diligence Directive (CSDDD) in 2024, the first mandatory supply chain due diligence framework. Shifting regulation from moral appeals to binding obligations, it implicitly extends EU labor standards overseas. The CSDDD requires qualifying companies to identify, prevent, and remediate adverse impacts across their chains of activities, explicitly guaranteeing core rights such as living wages, freedom of association, and collective bargaining, while strictly banning forced and child labor.
Regarding remedy, the CSDDD establishes mechanisms for victimized workers to seek relief. However, because corporations largely control the due diligence process, the authenticity of their findings remains highly questionable. Furthermore, the 2025 Omnibus I simplification package has significantly diluted the directive by transforming mandatory provisions—such as transnational litigation, choice of applicable law, and representative actions—into legislative discretion for individual member states. This creates precarious legal uncertainty and exacerbates the disadvantage of unequal arms for vulnerable workers.
Ultimately, while the CSDDD is a historic milestone for international labor protection, its substantive efficacy heavily depends on the legislative determination of member states during transposition. Only by adopting regulations that surpass minimum standards can nations truly shatter global supply chain infringement barriers.

中文文獻
期刊論文
張南薰，全球供應鏈法規之崛起及其特徵──以歐盟企業永續盡職調查指令為中心，台北大學法學論叢，133期。
潘世偉，全球供應鏈勞動人權監管：從企業社會責任到人權盡責調查，台灣勞工季刊，84期，頁41（2025）。
網路資料
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蕭安峻，Omnibus I 是簡化還是弱化？淺談歐盟企業供應鏈盡職調查制度，台大風險社會與政策研究中心，2026年02月02日，http://www.cna.com.tw/news/firstnews/201507250042-1.aspx（最後瀏覽日：2026年7月7日）。
英文文獻
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期刊
Axel Marx, The European Union's Directive on Corporate Sustainability Development Due Diligence: An Institutional Design Effectiveness Analysis, 26 J. Envtl. Pol'y & Plan. 708 (2024).
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外文文獻
法律
Loi 2017-399 du 27 mars 2017 relative au devoir de vigilance des sociétés mères et des entreprises donneuses d'ordre [Law 2017-399 of March 27, 2017 on the Duty of Vigilance of Parent Companies and Instructing Companies], Journal Officiel De La République Française [J.O.] [Official Gazette Of France], Mar. 28, 2017.
Lieferkettensorgfaltspflichtengesetz [LkSG] [Act on Corporate Due Diligence Obligations in Supply Chains], July 16, 2021, Bundesgesetzblatt, Teil I [Bgbl. I] at 2959 (Ger.).
判例
Cour de cassation [Cass.] [Supreme Court for Judicial Matters] civ. 2, Jan. 22, 2015, No. 13-28.414, ECLI: FR: CCASS:2015:C200092.
DFDS Torline A/S v. Landsorganisationen i Sverige for SEKO Sjöfolk, Arbejdsretten [Arbejdsret] [Labour Court], Aug. 31, 2006, Case No. A2001.335 (Den.).
Kalma v. African Minerals Ltd., [2018] EWHC (QB) 3506 (Eng.).
Landgericht Dortmund [LG Dortmund] [Regional Court] 7. Zivilkammer, Jan. 10, 2019, Case No. 7 O 95/15, paras. 23–25, BeckRS 2019 (Ger.).
Supreme Court of the Netherlands, 16 December 1983 ECLI:NL:HR:1983:AG4715.