【作者】 王国栋；

【导师】 黄韬；

【作者基本信息】 上海交通大学 ， 法律硕士（法学）（专业学位）， 2019， 硕士

【摘要】 企业环境责任问题源自于企业社会责任,并在当前呼吁“美丽中国”、“可持续发展道路”的时代背景之中,愈发呈现出重要的意义。企业环境责任的范畴涵盖了经济、法律、道德伦理等多个责任层次,受到不同的规则体系约束并发挥作用。作为社会结构中最基础的组织单元,企业承担其环境责任能够有效化解其商业行为的负外部性,甚至促环境质量的改善和提高。在各个层次的企业环境责任之中,法律责任是基础,其中根据法律规则形式的不同又可分为强制性责任和自愿性责任,两者具体效果不同,却共同承担者将企业行为转化为环境友好行为的作用。这一责任的二分,其理论根基可追溯至“庇古税”与科斯定理。由于法律责任的基础地位和重要性,需要对将企业环境责任法制化进路进行建构,以发挥法律在保证强制实施和提供市场监管的作用。这一法制化的过程,主要是对企业环境责任概念再次建构之后的法制体系的完善和探讨。从法制化的路径来看,则是需要明确企业环境责任的治理逻辑、法律定位、责任形式、规制手段和执行保证,实现法律与市场综合调整的企业环境责任法制体系。本文对于企业环境责任的研究从提出问题出发,以实现“可持续发展”为建构企业环境责任法律框架的目的,分析现行法律框架情况、实践及缺陷,并根据强制性和自愿性两类责任的内在逻辑提出完善的建议,并指出需要坚持“强制+激励”、“严格执法与市场调节”的法治思路。本文第一章中,将主要基于法学视野来分析企业环境责任的产生背景、理论源流及其法制化的主要议题,进而探讨企业承担承担环境责任的必要性和经济意义。从理论出发解释企业环境责任的内涵与环境责任法制化路径的合理性基础,并初步奠定其主要建构方向。第二章中,笔者应用比较研究方法来梳理和分析企业环境责任在公司法体系和环保法体系中的法律定位,从而厘清我国现行立法中有关企业环境责任的法律规制表现形式。然后,通过梳理并归纳强制性企业环境责任和自愿性企业环境责任的实践表现,进一步呈现企业环境责任在现实中的运行情况,并为制度缺陷和制度改进方向提供实践支持。第三章在第二章法律定位和框架的基础之上,分别思考了强制性企业环境责任和自愿性企业环境责任现行治理逻辑和框架在制度设计和执行层面的缺陷与不足。指出强制性责任承担依靠现有的执行程序和效果难以实现最优结果,而依靠“行政摊派”、“违法处罚”的治理逻辑难以将自愿性企业环境责任纳入法制化轨道。基于上述理论和实践层面的缺陷思考,第四章针对强制性与自愿性两类责任,分别提出了完善法律制度设计的方向与思路。这一过程是静态立法与动态调整相结合的,在强制性责任方面完善配套措施、提高行政及司法活动的公正性、有效性和科学性;在自愿性责任方面,通过改变公司治理模式和引入金融资源、信用评价机制,实现立法与市场的综合调节机制。进而实现“强制有边界、执行有实效、市场有活力”的差异化、针对性企业环境责任法制框架。结论部分将上述问题研究、制度建议整合,回归至通过促进企业承担其环境责任,实现可持续发展的出发点和落脚点,并重申发挥企业环境责任法制化的原则和核心逻辑,即应当构建“强制性责任”与“自愿性责任”两轨并行的企业环境责任法律规制框架,尤其是注重构建“自愿性责任法律机制”,以建立并完善市场化的法律规制体系,确保企业在实现经济利益与履行环境责任的双重选择中实现共赢。更多还原

【Abstract】 The problem of corporate environmental responsibility stems from corporate social responsibility,and it has become more and more important in the current background of the call for “beautiful China” and “sustainable development path”.The scope of corporate environmental responsibility covers multiple levels of responsibility such as economics,law,ethics,and is bound by different rules and systems.As the most basic organizational unit in the social structure,the company’s environmental responsibility can effectively resolve the negative externalities of its business behavior,and even promote the improvement and improvement of environmental quality.Among all levels of corporate environmental responsibility,legal responsibility is the basis,which can be divided into mandatory responsibility and voluntary responsibility according to the different forms of legal rules.The specific effects are different,but they transform the corporate behavior into the environment of friendly behavior together.The theoretical basis of this responsibility can be traced back to the "Pigovian tax" and the Coase theorem.Due to the basic status and importance of legal responsibility,it is necessary to construct the legalization of corporate environmental responsibility in order to play the role of law in ensuring enforcement and providing market supervision.From the perspective of the legalization,it is necessary to clarify the governance logic,legal orientation,form of responsibility,regulatory means and execution guarantee of corporate environmental responsibility,and realize the corporate environmental responsibility legal system that is comprehensively adjusted by law and market.In the first chapter of this paper,it will analyze the background,theoretical origin and main issues of legalization of corporate environmental responsibility based on the perspective of law,and then explore the necessity and economic significance of undertaking environmental responsibility.From the theoretical point of view,it explains the connotation of corporate environmental responsibility and the rational basis of the legalization path of environmental responsibility,and initially lays its main construction direction.In the second chapter,the author applies comparative research method to sort out and analyze the legal orientation of corporate environmental responsibility in the company law system and environmental law system,so as to clarify the legal regulation manifestation of corporate environmental responsibility in China’s current legislation.Then,by combing and summarizing the practical performance of compulsory corporate environmental responsibility and voluntary corporate environmental responsibility,it further presents the operational status of corporate environmental responsibility in reality,and provides practical support for institutional defects and institutional improvement.On the basis of the legal orientation and framework in Chapter 2,the third chapter considers the defects and shortcomings of the current governance logic and framework of mandatory corporate environmental responsibility and voluntary corporate environmental responsibility at the system design and implementation level.It is pointed out that the mandatory responsibility is difficult to achieve the optimal result by relying on the existing implementation procedures and effects,and the governance logic of “administrative apportionment” and “illegal punishment” is difficult to incorporate voluntary corporate environmental responsibility into the legalization track.Based on the above-mentioned theoretical and practical aspects of defects,the fourth chapter proposes the direction and ideas for improving the design of legal systems for both mandatory and voluntary responsibilities.This process is a combination of static legislation and dynamic adjustment,perfecting supporting measures in terms of mandatory responsibility,improving the impartiality,effectiveness and scientificity of administrative and judicial activities;in terms of voluntary responsibility,by changing corporate governance models and introducing financial resources,credit evaluation mechanism,and comprehensive adjustment mechanism for legislation and market.Then comes to the differentiated and targeted corporate environmental responsibility legal framework of “enforced borders,effective implementation,and market dynamics”.The conclusion chapter integrates the above-mentioned issues and recommendations,and then returns to the starting point and the foothold of promoting sustainable development through promoting the environmental responsibility of enterprises,and reaffirming the principle and core logic of the legalization of corporate environmental responsibility,that is,it should be constructed.The legal regulation framework for corporate environmental responsibility,which is parallel between “mandatory responsibility” and “voluntary responsibility”,especially focuses on building a “voluntary liability legal mechanism” to establish the market-oriented legal regulation system to ensure that the company achieves a win-win situation in the dual choice of achieving economic benefits and fulfilling environmental responsibilities.更多还原