论企业环境社会责任的制度设计  

On the System Design of Corporate Environmental Social Responsibility

作　　者：赵旭东[1] ZHAO Xudong

机构地区：[1]中国政法大学民商经济法学院

出　　处：《中国政法大学学报》2021年第1期5-15,共11页Journal Of CUPL

基　　金：国家社会科学基金重大项目“中国企业社会责任重大立法问题研究”(16ZDA067)的阶段性成果。

摘　　要：企业环境责任是企业社会责任制度的重要组成部分,亦是我国在环境保护方面对企业行为进行限制的主要制度。但该制度目前存在法律责任与道德责任界限不清、法律责任道德化和道德责任法律化等问题。本文站在企业社会责任的视野下,针对环境社会责任制度现有的问题,重新梳理了企业环境社会责任制度,并将其区分为具有强制性的环境法律规则、不具有强制性的环境法律原则和环境道德。Corporate environmental responsibility is an important part of corporate social responsibility system,and it is also the main system of restricting corporate behavior in environmental protection.However,there are some problems in this system,such as unclear boundary between legal responsibility and moral responsibility,moralization of legal responsibility and legalization of moral responsibility.From the perspective of corporate social responsibility,this paper reviews the existing problems of corporate environmental social responsibility system,and divides it into mandatory environmental legal rules,non-mandatory environmental legal principles and environmental ethics.

关 键 词：环境 社会责任 企业社会责任 法律道德化 

分 类 号：D922.291.91[政治法律—经济法学]