4.2.1 Development of CSR in Mainland China    There are many unique features of CSR sustainability in Mainland China. There are different socio-political factors arising from the central and regional government directives that affect the implementation of CSR sustainability. The Chinese central government has played and will continue to play a dominant role in promoting CSR sustainability practices in Mainland China.⁷ This high level of government initiatives and interventions is intended to align the nationwide CSR sustainability programs with the country's development policy. The influence of the Chinese government in promoting CSR sustainability is exerted in a number of ways. First, the two mainland stock exchanges in Shanghai and Shenzhen are controlled by the Chinese Securities Regulatory Commission (CSRC), which has issued a series of CSR guidelines for its listed companies. Second, the Chinese Academy of Social Science (CASS), a government-affiliated research institute, ranks Chinese firms' CSR sustainability performance annually. CASS monitors the CSR implementation of Chinese firms and the Academy encourages competition among Chinese firms in promoting CSR sustainability. Third, a survey conducted by CSR-Asia and the embassy of Sweden in Beijing in 2015 indicates that the majority of respondents report that the key driver of CSR development in Mainland China is the government (76 percent), and the major incentive for implementing CSR sustainability is compliance with central government's policy (55 percent).⁸

The rising domestic pressure for socially responsive companies, rising CSR standards in foreign markets (especially North America and Europe), and the commitment of Mainland China's government to achieve eco-friendly and sustainable goals continue to support CSR. Released in March 2015, the Vision and Actions on Jointly Building the Silk Road Economic Belt and 21st-Century Maritime Silk Road stressed that Chinese enterprises should pay attention to “developing local economy, increasing local employment opportunities, and improving local living conditions to fulfill CSR and protect local species diversity and ecological environment.” In May 2017, to highlight the concept of ecological progress, promote green development, strengthen eco-environmental protection, and jointly build the green Silk Road, the Ministry of Environmental Protection (MEP) issued the Belt and Road Ecological and Environmental Cooperation Plan, which proposed to promote the achievement of environmental goals in the Agenda for Sustainable Development by 2030.⁹

Listed companies in Mainland China are encouraged to report their business sustainability, including CSR activities. In December 2008, the Shanghai and Shenzhen Stock Exchanges required a subset of Chinese listed firms to issue sustainability/CSR reports.¹⁰ The Rankins Ratings (RKS) is an independent rating agency which has ranked and reported on the CSR activities of Chinese listed companies since 2009 in the three broad categories of “macrocosm, content, and techniques.”¹¹ The agency reports that more firms in Mainland China will disclose, in addition to corporate governance, their overall sustainability strategies, activities and performance. The move toward sustainability performance reporting and assurance in Mainland China is expected to improve the content, depth, coverage, and consistency of sustainability reporting.

Several social issues also emerged in Mainland China in recent years. For example, the decrease in birth rates has accelerated the aging of the population with the ratio of the number of people above 60 to total population having increased to around 17 percent. This poses problems to a host of financial and social programs as well as the health care and pension systems. Other social issues include concerns about unfavorable labor rights and working conditions. Mainland China's recent urbanization policy, which aims to transition to a more productive service-based economy, resulted in a large wave of migration from rural to urban areas. This creates social issues such as inequality in access to public services, which is limited by Hukou, and potential mental health problems of new migrants and their families.

4.2.2 Consumer Rights    Food safety is one of the most common ethical concerns in Mainland China. In 2008, China's Ministry of Health reported that more than 300,000 children were affected by the San Lu milk formula, which was reported to contain melamine, a chemical that can cause renal failure. In 2015 alone, there were reports of fake rice made with plastic, fake duck blood, gutter oil and many food poisoning scandals that caused public concern over food safety. As a result, the government has been making efforts to protect consumers' rights. The Decision on Amending the PRC Law on the Protection of Consumer Rights and Interests was adopted at the 5th Session of the Standing Committee of the Twelfth National People's Congress (NPC) on October 25, 2013 and released to take effect on March 15, 2014. On April 24, 2015, the NPC passed significant revisions to the Food Safety Law that have the potential to strengthen the regulation of food production companies in Mainland China and enhance monitoring of their supply chain.

4.2.3 Labor Conditions    In Mainland China, protection of workers is regulated under the national labor law but the actual practice of labor protection is not always in line with international standards. There have been concerns over the treatment of migrant workers including issues like the minimum wage, overtime pay, working hours, and health and safety. In 2016, there were 218.7 million migrant workers, who make up around 35 percent of Mainland China's total workforce of about 807 million.¹² The number of short-distance migrants has increased by 3.4 percent in 2016 to reach 112 million while the number of long-distance migrants has increased only by 0.3 percent to reach 169 million.¹³

Migrant workers have played an important role in Mainland China's spectacular economic growth over the last 30 years. However, they have a weak educational background and their labor rights have not been well protected. Until 2016, most migrant workers are employed in low-paid jobs in the manufacturing, construction, and service industries. The average monthly wage in 2016 was 3,275 RMB (around US$458), which was increased by 6.6 percent from the previous year. A monthly salary of about 3,000 RMB (around US$420) is far below the normal living standard in Mainland China.¹⁴

Moreover, in 2016, about 85 percent of migrant workers were working in excess of 40 hours a week according to the China Labor Bulletin. Although the 2008 Labor Contract Law mandated that employers must sign formal employment contracts with employees, the law was not widely implemented. In 2016, only 35 percent of migrant workers had contracts that complied with the Labor Contract Law, which suggests that the enforcement of labor laws is not rigid, particularly in smaller cities. There were 2.37 million migrant workers suffering from wage arrears in 2016, a decrease of 14 percent (and an improvement) when compared with the previous year according to the National Bureau of Statistics of China (NBS) survey.¹⁵ Since December 15, 2017, the Guangdong government in South China has initiated a three-month long action to crack down on unpaid wages. Local police in the Guangdong Province have helped migrant workers claim back over 61.92 million RMB (US$9.7 million) in unpaid wages over a 40-day period.¹⁶

4.3.1 Development of CSR in Hong Kong    In 2015, the Hong Kong Stock Exchange (HKSE) issued the Environmental, Social and Governance (ESG) Reporting Guide, which requires listed companies to disclose CSR on a comply-or-explain basis effective for financial years ending on or after December 31, 2015. The Guide identifies general disclosure and key performance indicators on four ESG sustainability areas: Workplace Quality, Environment Protection, Operating Practices and Community Involvement, in addition to Corporate Governance, which was covered by the Main Board Listing Rules in an earlier code issued in 2005. The Exchange allows the company to specify the subject areas, aspects, and indicators that are relevant and material in the context of its corporate strategy. In April 2014, the Hong Kong Institute of Certified Public Accountants (HKICPA) issued A Guide on Better Governance Disclosure.

The argument put forward against the upgrade of ESG reporting requirements in Hong Kong is that it would increase reporting costs and impose a greater administrative burden on the issuers, particularly SMEs. The advantages of ESG reporting for SMEs (for instance, cost savings) may not be as compelling, especially when weighed against the resources required to develop the data collection/analysis systems and to hire suitable personnel for the reporting process.¹⁷ Furthermore, SMEs generally do not appeal to institutional investors in financing their projects and they do not find ESG reporting will enhance their share value and lead to higher levels of investment. Another concern is the limited pool of personnel who are qualified and capable of guiding companies through the ESG reporting process.¹⁸ There are different beliefs that the drive for adoption is based on internal pressures from individuals who believe the institution should be held environmentally accountable, and those responsible for the corporate governance of institutions who see environmental disclosure as a process allowing their institutions to gain legitimacy.¹⁹

4.3.2 The Aging Society    Hong Kong is facing a declining labor force, shrinking family size, and rising elderly dependency ratio. The Hong Kong Population Projections 2015-2064²⁰ estimates that the number of Hong Kong elderly (age 65 or above) will increase to 2.58 million by 2064, which is about 35.9 percent of the population. The labor force, those aged between 15 and 64, is projected to decline to 3.92 million, around 54.6 percent of the population. The average family size is forecast to decrease from 3.9 people in 1981 to 2.8 in 2024.²¹

Based on the latest government statistics, the number of elderly aged 80 or above rose by 67 percent to more than 340,000, representing a bigger proportion when compared with data from the last decade. A mid-2016 study from the Census and Statistics Department found that 15.9 percent of the Hong Kong population (7.4 million), were aged 65 or above, compared with 12.4 percent in 2006. The statistics indicate that the pace of the aging society has become faster in the past decade.²²

4.3.3 Labor    The labor force statistics revealed that from February to April 2018, the seasonally adjusted unemployment rate was around 2.8 percent, which was 0.1 percentage point lower than that from January to March 2018. Hong Kong's unemployment rate (February to April 2018) reached a 20-year record low since 1998.²³

The statutory minimum wage (SMW) in Hong Kong came into effect on May 1, 2011. The first SMW rate was set by the Minimum Wage Ordinance at HK$28 (around US$3.64) an hour. The minimum wage would be reviewed every two years.²⁴ From May 1, 2017, the SMW rate has increased from HK$32.5 (around US$4.23) to HK$34.5 (around US$4.49) an hour, which is lower than the cost of a McDonald's meal. At the same time, the monetary cap on the total number of working hours has been adjusted from HK$13,300 (around US$1,729) a month to HK$14,100 (around US$1,833) per month.²⁵ The Hong Kong Federation of Trade Unions (HKFTU) was established in 1948. It has a total of 251 subsidiary unions and is the largest labor union in Hong Kong with more than 410,000 members as of December 2016. The HKFTU is committed to resolving labor, social, and political conflicts, fighting for labor rights, and safeguarding welfare services for its members and Hong Kong residents. The HKFTU protects the interests of grassroots workers as well as white-collar clerical staff by offering value-added continuing education courses and medical services.²⁶

4.3.4 Discrimination    A recent research study showed that six out of 10 of the Chinese residents in Hong Kong discriminate against ethnic minorities. Discrimination is not uncommon in Hong Kong.²⁷ Apart from ethnic discrimination, there is gender inequality. In the Hong Kong Legislative Council, there are only 11 women out of 60 legislative members. The judiciary is also male-dominated with all 21 judges of the Court of Final Appeal being men. Within Hong Kong's top business firms, women hold only 8.9 percent of directorships. Based on Community Business research in 2009, women account for 7 percent of executive positions. Women also earn less than men on average according to recent government statistics.²⁸

According to a Human Rights Watch report, 2018 would be the “year of the courts” for lesbian, gay, bisexual and transgender (LGBT) people's rights. Judges from all over the world with diverse legal traditions agree that LGBT people should be legally entitled to equal treatment, dignity, and fairness. Recently, the Hong Kong Immigration Department refused to grant a dependent visa to the same-sex spouse of a British and South African national who is working in Hong Kong on a work visa. In July 2018, the Court of Final Appeal of the HKSAR ruled that the government can turn down such a visa only if it could offer “particularly convincing and weighty reasons” to justify the difference in treatment between same-sex and different-sex spouses. The Hong Kong government did not meet this standard and the court ruled that the same-sex spouse was discriminated against because of her sexual orientation.²⁹

4.4.1 Development of CSR in India    India has a long tradition of paternalistic philanthropy. One of the major historical drivers of philanthropy were the charities who built temples, infrastructure and shelters for pilgrims or people in need. Businessmen also invested in education as well as providing dowries for poor girls.³³ During the pre-industrialized period, philanthropy, religion and charity were the main drivers of CSR in India. The newly-rich family-owned enterprises established endowments for temples, schools, colleges and public infrastructure such as museums, art galleries and hospitals.³⁴

Awareness of business sustainable growth accompanied by social progress has initiated a progression from charitable philanthropy toward direct engagement by businesses in CSR initiatives.³⁵ In the late-nineteenth century, Mohandas Karamchand Gandhi introduced the concept of “trusteeship,” whereby owners of capital willingly managed their wealth to benefit society. In the early-twentieth century, the Tata Group established social welfare provisions, labor compensation standards, and gratuity and pension funds for workers. Today, large Indian business industrialists like Ghanshyam Das Birla, Jamnalal Bajaj, Lala Shri Ram, and Ambalal Sarabhai have followed in the footsteps of Jamshedji Nusserwanji Tata (the founder of the Tata Group) by establishing educational institutions, supporting cultural developments as well as contributing to the freedom struggle and nationalist movement.³⁶ The 2013 Companies Act requires that Indian companies with an annual turnover of more than 1,000 Crore INR (around US $ 150 million), a net worth of more than 500 Crore INR (around US $ 75 million), or a net profit of more than five Crore INR (around US $ 0.75 million) in a financial year should spend 2 percent of their net profits on CSR programs. The Act also requires Indian companies to form CSR committees consisting of corporate board members with at least one independent director to handle CSR affairs.

4.4.2 Child Labor    Elimination of child labor is an area of high priority for the Indian government due to extreme poverty and illiteracy in India. Many families cannot afford to send their children to school and these children work to help their families. Companies exploit the social economic conditions of the unorganized, not well-educated, unskilled or semi-skilled workers and hire them at very low wages. Under-age children from poor families are employed under poor working environment in unfit and risky small-scale industries or factories.

The Child Labour Prohibition and Regulation Act and the Factories Act restrict working ages, hours, and conditions for workers in India. In 2012, the State of Rajasthan passed legislation establishing a legal minimum working age of 18 years. However, many children continued to be engaged in the workforce. According to the Census in 2011, 10.1 million (around four percent of the total child population) are working as a “main worker” or “marginal worker” in India. Although the number decreased by 2.6 million between 2001 and 2011, the number of child workers has increased in urban areas with a growing demand for child workers in menial jobs.³⁷ In 2014, there was a positive sign in the decrease in the number of child laborers by 65 percent between the Census of 2001 and 2011.³⁸

4.4.3 Working Conditions    The total workforce in India increased from 459 million in 2010 to 472.9 million in 2012 with the increase mostly in urban areas.

As a labor surplus country, India does not have a uniform wage policy for all sectors or progressive labor laws. Most Indian employees earn a living in the growing informal sector, which does not have regulated working conditions and social security. More than 90 percent of Indian workers work in an unorganized sector. Those workers suffer from cycles of excessive seasonality of employment, and lack a formal employer–employee relationship and social security protection.³⁹

An analysis of Business Responsibility Reports (BRR) of the top 100 companies for 2015–2016 shows that only five have reported that they have no contractual workers (State Bank of India, Yes Bank, Bajaj Finserv, DLF Limited and Shriram Transport and Finance) and 22 companies did not report any details. The BRR reports also revealed that only six companies have publicly stated their commitment to and detailed their systems of human rights related to freedom of association. The absence of bargaining power of workers is one factor that contributes to income disparity in India as well as inadequate accountability to workers by businesses.⁴⁰

4.4.4 Gender Inequality    Discrimination affects minority groups such as indigenous peoples, migrants and members of scheduled castes in India. Gender discrimination is often found in male-dominated, lower-paid industries.⁴¹ India's preference for sons over daughters has led to the birth of around 21 million girls who are “unwanted” according to the Economic Survey 2017–18 by the government. India has one of the most skewed sex ratios in the world. For every 107 males born in India, there are 100 females, while the natural sex ratio at birth is 105 males for every 100 females, according to the World Health Organization. In addition, India ranked in the bottom third for education of women and girls according to a 2017 World Economic Forum report.⁴²

During the period from 2010 to 2012, male employment grew by 1.9 percent while female employment increased by only 0.3 percent. A sizable gender gap persists with the labor force participation rate of women decreasing from 42.7 percent in 2004–2005 to 31.2 in 2011–2012.⁴³ Based on Census 2011, the total number of female workers in India is 149.8 million. The participation rate of women in the workplace remains low, dropping from 35 percent in 1991 to 23.7 percent in 2015–2016. A study by Bombay Stock Exchange (BSE) shows that no company has more than 50 percent female workforce. While 57 percent of companies have employed women, they form less than 10 percent of the workforce.⁴⁴

4.5.1 Development of CSR in Indonesia    CSR is a relatively new concept in Indonesia, although transnational corporations (TNCs) have existed for many years. In Indonesia's early business history, the prototype of TNC was the colonial trading company, who had negligible CSR practices. Power and wealth are concentrated in the large conglomerates, which operate similar to state-owned enterprises (SOEs). Throughout the years, many SOEs have been transformed to limited companies with a certain level of flexibility akin to private companies. Multinational companies (MNCs) and foreign direct investments (FDI) have strict requirements for local Indonesian companies to practice CSR in line with global standards with respect to accountability and transparency.

4.5.2 Inequality    For the past 20 years, the gap between rich and poor has risen significantly in Indonesia. The Gini coefficient and the Palma index for consumption report that the scores in urban areas are higher than those in rural areas. In 2016, the richest 1 percent of the population had around 49 percent of the total wealth. The wealthiest 10 percent of the Indonesians in urban areas earn more than one-third of total income, which implies that inequality is highly associated with the growth of urbanization in Indonesia.⁴⁵

Family relations in Indonesia are determined by religion as well as civil, informal customary, and Sharia (Islamic) law. Females within the Muslim religion are allowed to marry and divorce only under the Islamic law.⁴⁶ The Law of Child Protection⁴⁷ recommends that the legal age for marriage is 18 years. However, the legal marriage ages for females and males are 16 years and 19 years under the civil Marriage Law.⁴⁸ According to the World Economic Forum's Gender Gap Index, Indonesia ranked 88th out of 144 countries with a score of 0.682 (0 = imparity, 1 = parity).⁴⁹ The 2014 Organization of Economic Co-operation and Development's (OECD) Social Institutions and Gender Index marked Indonesia at “medium” level.⁵⁰ Indonesia ranks low on gender equality in economic participation and opportunity (107th out of 144).⁵¹

4.8.1 Human Rights    The Malaysian government has attempted to suppress the voice of the people and limit freedom of speech, as reported by a Human Rights Watch report of 2018.⁶⁰ Malaysia's Communications and Multimedia Act (CMA 1998) gives the government authority to investigate and arrest those who criticize the government through social media. For example, a blogger who posted a picture of Prime Minister Najib Razak behind bars violated Section 233(1), which states that criminal penalties can be imposed including up to one year in prison for a communication that “is obscene, indecent, false, menacing, or offensive in character with intent to annoy, abuse, threaten, or harass another person.”

4.8.2 Employment    Work place discrimination is another social issue experienced by both local and foreign workers in Malaysia. The workers in Malaysia assembled in May 2018 to protest for better salaries, upward review of the minimum wage, better working benefits, affordable housing, and the application of goods and services tax (GST) on luxury goods only. They urged the authorities through the media to create awareness of the rights of workers and to enact policies such that the needs of workers are met.⁶¹ In 2018, hundreds of local and foreign workers gathered in front of Wisma Malaysia Trades Union Congress (MTUC) where the MTUC Labor Day celebrations were held and called for better salaries and an end to labor force discrimination. These workers also participated in a short parade holding placards with slogans to urge authorities to meet their demands.⁶²

Other social issues include inadequate laws to protect refugees and asylum seekers, who are harbored in poor living conditions without access to basic necessities, government restrictions on freedom of religion and freedom of speech, election fraud and lack of transparency.

4.10.1 Development of CSR in Singapore    Although CSR is still a relatively new concept in Singapore, the spirit of CSR has been reflected in the practice of Singaporean companies for a long time. In the 19th and early-20th centuries, with the emergence of large numbers of Asian immigrants from Mainland China and India, and indigenous Malays, many SMEs had developed with close ties with its ethnic communities. Influenced by the Asian values that focus on family, business operators have been contributing to tribal associations and communities, including providing scholarships, grants, and other funds for community development projects.

In recent years, the government of Singapore has established organizations dedicated to the promotion of CSR and has encouraged increased media attention to CSR issues. Modernization of the implementation of CSR can be traced back to 2003, when the Consumer Protection (Fair Trade) Act was proposed as a platform for companies to explore and improve their CSR activities. In August 2003, the Faculty of Law of the National University of Singapore organized a seminar titled “Business Excellence: The Emerging Role of Corporate Social Responsibility,” whereby a comprehensive concept of CSR for a fair-trade environment was introduced as a more advanced idea of social responsibility. The CSR Centre was established in April 2001 as the first NGO in Singapore to focus on CSR research and development. It adopts CSR as a holistic concept involving multiple stakeholders, issues, and approaches. With the growing attention to social responsibility in Singapore, the National Social Responsibility Tripartite Initiative was established in May 2004 involving representatives from industry, trade unions and government.⁶⁹

In 2005, the CSR Compact was launched in Singapore. In June 2015, the Compact was renamed the Singapore Global Compact Network, as it became the official network of the United Nations Global Compact (UNGC), a global initiative that began 15 years ago to promote business practices based on the principles of sustainability, including safeguarding human and labor rights, protecting the environment and combating corruption. Since the inception of the initiative, much progress has been made in CSR in Singapore, with the support of many Tripartite leaders.⁷⁰

4.10.2 Human Rights    The Singaporean government imposes draconian constraints on the right of public gathering under the Public Order Act, which was amended in 2017 to tighten the restrictions. Police authorization is required if the assembly is held in a public area or if members of the general public are invited. Speakers' Corner at Hong Lim Park is the only place where citizens or permanent residents may join in assemblies without a police permit. According to the opinion of Human Rights Watch, those laws and regulations impose severe restrictions on the rights of freedom of speech in Singapore. Prime Minister Lee sued Roy Ngerng, an active blogger, for defamation. Ngerng criticized the Singaporean government and its policies and inequalities in relation to the government's handling of the Central Provident Fund (mandatory pension fund). Ngerng was fired from his job and had to pay the Prime Minister S$100,000 (around US$72,000) in general damages, S$50,000 (around US$36,000) in aggravated damages, and S$29,000 (around US$20,880) in legal costs.⁷¹

Lesbian, gay, bisexual, and transgender (LGBT) rights are also strictly restricted. There are no laws to protect gender identity and sexual orientation discrimination. Sexual relation between two male persons is unlawful and even positive depictions of LGBT programs are forbidden under the Media Development Authority. In June 2017, the Advertising Standards Agency required a shopping mall to remove a reference to “Supporting the Freedom to Love” from an advertisement at the annual Pink Dot festival. In November 2017, the “T Project,” which supports the transgender community, was not allowed to be registered as a not-for-profit entity since the group allegedly stands against national security or interests.⁷²

4.10.3 Employment and Labor    The Employment Act and other labor laws do not protect foreign and domestic workers in relation to working hours limitations and minimum wages. The labor law prohibits foreign laborers from forming and registering a union or serving as union leaders. Migrant domestic workers in Singapore are permitted to work for a particular employer only, which makes them vulnerable to exploitation.⁷³ According to a 2018 CNN report, there is a large wage gap between migrant domestic workers (from India and Bangladesh) and Singapore residents' average salaries. The basic monthly wage for migrant domestic workers is US$400–465 while the average monthly wage of a Singaporean is around US$3,077.⁷⁴

Singapore's construction industry is an important part of the economy and it relies on a large foreign labor force. According to the Ministry of Manpower (MOM) of Singapore,⁷⁵ Singapore had around 296,700 migrant construction laborers from Mainland China, Myanmar, India and Bangladesh as of June 2017. The Singapore MOM is dedicated to developing a great workforce and workplace by maintaining a manpower-lean and competitive economy. The MOM complements the local workforce with a skilled foreign workforce, enables job opportunities for migrant workers, and enhances working conditions for vulnerable workers.⁷⁶ In 2016, the MOM received about 9,000 wage claims including around 4,500 from local and migrant workers. Ninety-five percent of those claims were solved through mediation or the Labor Court. Around 158 employers had been prosecuted and convicted over the past three years for unsettled salaries.⁷⁷ In Singapore, Transient Workers Count Too (TWC2) is a non-profit organization operated by migrant rights organizations. TWC2 is committed to enhancing labor conditions for low-wage migrant workers. There are approximately 1 million migrant workers out a 5 million population in Singapore.⁷⁸ In TWC2's drop-in center, there are more than five hundred migrant workers every night who are seeking help to claim unpaid salaries or seeking jobs.⁷⁹

4.11.1 Development of CSR in Taiwan    The prospects for CSR in Taiwan have been promising. The Taiwan government has been the main driving force for the development of CSR. The government has strengthened the refinement and implementation of relevant legislations, while business, non-governmental organizations, and industry associations have been cooperating with each other in all areas of CSR. International trade between major suppliers, large companies, and SMEs, as well as foreign companies, has played an important role in promoting CSR development. Environmental protection, labor rights, and consumer safety have been the most pressing issues facing Taiwanese businesses. Promoting corporate transparency, combating corruption, and enhancing business ethics were identified as key priorities on the CSR agenda. Companies have focused on assessing and implementing their CSR strategies and implementing CSR through better planning and action. In addition, support from the corporate board of directors and the distribution of CSR functions by senior managers can be seen as an important factor in achieving a long-term and effective CSR strategy.⁸⁰

4.11.2 Human Rights    According to Taiwan's 2016–2017 human rights report, the most significant human rights concerns included official corruption and exploitation of foreign workers, forced labor and domestic violence. Other human rights issues were illegal canvassing, violation of statutory working hours, gender discrimination and an increase in child abuse.^81,82

The Taiwan Association for Human Rights is a Taiwanese civil independent non-governmental organization established on International Human Rights Day, December 10, 1984. It aims at publicizing and improving human rights in Taiwan in various ways.⁸³ The Taiwan government has also been supporting the promotion of human rights. The Ministry of the Interior is the governmental body which oversees human rights and social welfare issues. Some of its duties include the review and revision of regulations that are in conflict with the International Covenant on Civil and Political Rights and the International Covenant on Economic, Social, and Cultural Rights. The Ministry also promotes and implements the Refugee Act, which ensures the rights of refugees.⁸⁴

4.11.3 Labor Conditions    In 1984, the Taiwan government promulgated the Labor Standards Law, which provides basic legal definitions of specific employee/employer wage contracts, and outlines the rights and obligations between employees and employers, including protecting employees from unreasonable working hours and forced overwork. Despite these legal safeguards, there have been a growing number of allegations in recent years about Taiwan's “overwork culture”. These allegations have been brought to the attention of Taiwan's Council of Labour Affairs. According to government data, Taiwanese employees work about 2,200 hours a year, which is 20 percent higher than the average in Japan and the United States, 30 percent more than in the United Kingdom and 50 percent more than in Germany. According to statistics, Taiwan is one of the regions with the longest working hours in the world.⁸⁵

On January 1, 2016, to tackle the problem of excessive working hours, the government announced an amendment to the Labor Standards Law to limit the working week in Taiwan to 40 hours. The amendment reduces the previous maximum working time limit of 84 hours per fortnight to 40 hours per week and stipulates that employees should not work more than eight hours per day.⁸⁶ On January 31, 2018, the Labor Standards Law was once again refined and revised to better protect employees' physical and mental health.⁸⁷

4.12.1 Development of CSR in Thailand    CSR in Thailand did not emerge until the late 1990s, when local companies had to adjust in response to global standards. Foreign Direct Investment (FDI) has brought foreign business standards to CSR practice in Thailand. In the 21st century, many multinational enterprises (MNEs) and their subsidiaries are required to implement CSR programs. However, a majority of local Thai companies have not adopted CSR in their business practices. In fact, many Thai companies claim that they host CSR programs, but they are not aware of the CSR concept and the related responsibilities.⁸⁸ CSR today in Thailand is implemented on different levels: from philanthropy to the development and practice of the UN sustainable development goals (SDG) in business strategy. SMEs represent around 90 percent of the businesses in Thailand; these perform well in traditional CSR contexts like philanthropy and charitable donations. Larger companies are increasingly aware that socially responsible investment (SRI) may strengthen companies' competitiveness in the long run. MNEs are contributing to the improvement in CSR standards in line with Western practice.⁸⁹

4.12.2 Gender Inequality    Gender inequality is a serious issue in Thailand which triggers other social vices such as violence, discrimination, and prostitution. Although the constitution of 1997 provides women with equal rights and protections, gender inequalities remain in society. Police and military schools do not accept female students. Sexual harassment in business organizations was made illegal in 1998. There is still a gap between the average wage of men and women and a significant number of women are working in lower-paying jobs.⁹⁰

4.13.1 Development of CSR in Vietnam    In Vietnam, the World Bank's Strengthening Developing Country Governments CSR Program was introduced in 2003. In 2007, Vietnam became a member of the World Trade Organization (WTO), which was a milestone for globalization and implementation of CSR in Vietnam. Since then, CSR has been widely promoted by labor laws and union laws. In addition, the European Union and Vietnam Chamber of Commerce jointly supported the United Nations Industrial Development Organization's Adapt and Adopt CSR for Improved Linkages with Global Supply Chains in Sustainable Production to help SMEs in Vietnam.⁹¹ In 2012, the Vietnamese government approved the Vietnam Sustainable Development Strategy for 2011–2020 in order to enhance environmental protection and economic growth.⁹²

4.13.2 Human Rights    In Vietnam, independent human rights organizations or labor unions are not allowed. Public gathering or marching must be approved by the government. According to the Human Rights Watch 2017 report, the situation of human rights in Vietnam has become worse. In 2017, more than 20 people who engaged in speech critical of the government and in peaceful activism were charged with “national security” offenses.⁹³

4.13.3 Working Conditions    In Vietnam, freedom of association, or collective bargaining, is not allowed. The state has strict labor restrictions. Working conditions have improved slightly in recent years, as Vietnam has a low percentage of poor labor conditions, with only 6.6 percent of labor in the garment sector paid less than the minimum wage. In the Vietnamese garment sector, 7.9 percent of women earned less than minimum wage, while the figure for men was only 2.2 percent, which indicates a gender inequality problem.

4.13.4 Gender Inequality    Vietnam's economic model neglects the gender equality problem in the country, causing extreme economic inequality. The economic model is focused on economic growth, which makes it difficult for women to get quality work opportunities with fair wages and labor protection compared to their male counterparts. Research studying 67 developing countries reported that on average 20 percent of men do not allow women to work outside the home. Women work more than 18 hours a day or even overnight in the garment factories in Vietnam with salaries that are not sufficient to meet their immediate and familial needs.⁹⁴