欧洲的权利经济转型——基于对欧洲公司可持续性尽责法的考察

The Transformation of the Human Rights-based Economy in Europe:Comments on the Proposed Corporate Sustainability Due Diligence Directive

通过将人权和环境等可持续发展目标嵌入公司治理和供应链管理,欧洲公司可持续性尽责法势必推动欧洲的权利经济转型——从公司社会责任到强制性公司尽责义务。人权和环境不仅是欧洲社会市场经济的保护对象,还将成为市场经济运行的基本要素。权利经济的转型根植于欧洲价值观,将推动形成人权和环境等可持续发展目标的全新落实方式和执行机制。作为欧洲权利经济转型的法律框架,欧洲公司尽责法面临欧盟法的合法性关切,以及与欧盟法基本原则的不兼容风险,这将影响法律的实施效果。同时,欧洲公司尽责法将对第三国行为体施加域外效应,并在民事问责实践中进一步加剧司法管辖权积极冲突。对此,中国应以开放性态度继续参与国际工商业与人权立法,适时完善中国式的公司尽责法律体系,并补足应对外国法域外效应的法律工具箱。这将有助于中国积极应对欧洲公司尽责法潜在影响,并助力中国式现代化和经济社会的全面高质量发展。

The authors consider that the proposed EU Corporate Sustainability Due Diligence Directive will facilitate the transformation of the Human Rights-based Economy in Europe from voluntary Corporate Social Responsibility to a mandatory Due Diligence Obligation.The sustainable development of human rights and environment will become a basic element in the operation of market economy.Nonetheless,given that the proposed Directive will unilaterally set a high threshold for market access to trade and supply chain,the authors contend that it will be confronted with the legal challenges of incompatibility with EU law and some of its fundamental principles.Additionally,a regulatory gap may occur in implementing the proposed Directive among the member states.In terms of its external dimension,the proposed Directive embodies the technique of extraterritorial extension of EU law to third countries and foreign entities,which will extend its application to non-EU entities through the spillover effect of the supply chain.Moreover,the proposed Directive expands the jurisdictional basis of the member states’ courts to corporate accountability,which will further trigger jurisdictional conflicts between EU member states and third countries as it intervenes in the judicial sovereignty of the latter on human rights and environment.In conclusion,the authors suggest that the Chinese government take constructive measures to address the extraterritorial extension of the proposed Directive on China and Chinese companies.