Either eliminating a substantial labour-rights concern, such as child labour, or increasing corporate giving by about 20% （either...or...连接了并列的两个动名词短语，作句子主语）results in （谓语动词。用单数与or 后面的动名词单复数取得一致，意为“导致”）fines （宾语）that generally are 40% lower than the typical punishment for bribing foreign officials.（t引导定语从句，修饰fines）

Either eliminating a substantial labour-rights concern, such as child labour, or increasing corporate giving by about 20% results in fines that generally are 40% lower than the typical punishment for bribing foreign officials.

【翻译】无论是消除童工等劳工权益问题，还是增加20%的企业捐款，其结果是，罚款金额通常都比对贿赂外国官员的惩罚低40%。