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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/108162

    Title: 德國保險業企業社會責任之現況
    Other Titles: The Current Situation of Corporate Social Responsibility in German Insurance Industry
    Authors: 洪秀芬;陳麗娟
    Keywords: 企業社會責任;永續發展;公司治理;corporate social responsibility;sustainable development;corporate governance
    Date: 2016-03-10
    Issue Date: 2016-11-02 02:10:42 (UTC+8)
    Publisher: 財團法人保險事業發展中心
    Abstract: 企業社會責任與永續發展已結合為一,成為企業社會責任的內涵,而永續發展係指應致力於經濟競爭力、社會責任與全球資源再生力的推動,對此,德國永續發展委員會擬定「德國永續規約」,提供20個標準作為相關策略制定的指標,且歐盟執委會已認可德國藉由本規約已履行其應在2016年轉換歐盟第95號揭露非財務資訊指令的義務。此外,企業永續經營亦要求企業應遵守好的經營基本原則,德國乃將這些基本原則制定於「德國公司治理規約」,作為永續規約的重要參考。本文即是介紹上述兩規約及德國保險業關於企業社會責任的實踐現況。
    Relation: 保險專刊 32(1),頁43-78
    Appears in Collections:[Graduate Institute of European Studies] Journal Article

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