论公司环境信息披露的法律责任归属  

On the Attribution of Legal Responsibilities of the Company’s Environmental Information Disclosure

作　　者：袁梓旋 YUAN Zi-xuan(Institute of Law and Economics,China University of Political Science and Law,Beijing 100088,China)

机构地区：[1]中国政法大学法与经济研究院,北京100088

出　　处：《内蒙古社会科学》2022年第5期96-102,共7页Inner Mongolia Social Sciences

摘　　要：低碳经济发展战略下,公司在追求利益最大化的同时,为降低经营成本、改善经营结构,主动承担起环境保护的责任。公司环境信息披露作为公司履行环境义务的重要组成部分,在实证法层面有其合法性基础,但公司在不履行环境义务或环境信息披露义务时,应给予何种归责方式需进一步厘清。为与现行环境责任承担的立法规范形成有效衔接,还需引入司法能动主义,将法定责任与“软性”规制一并作为公司环境信息披露的责任承担方式,在公司不履行环境信息披露义务时,对其应承担法律责任的归属进行准确定位,使其有效助推公司治理质效的提升。Under the low-carbon economy development strategy, the company actively undertakes environmental protection responsibilities in order to reduce its own operating costs and improve its operating structure while pursuing maximum benefits. The company’s environmental information disclosure obligation is an important part of the company’s performance of environmental obligations, it has its legitimacy basis at the level of positive law. However, when a company fails to perform its environmental obligations or environmental information disclosure obligations, it needs to be further clarified what method of attribution should be given. To form an effective connection with the current legislative norms for environmental responsibility, it is also necessary to introduce judicial activism, and take statutory responsibility and soft regulation as the responsibility path for corporate environmental information disclosure. When the company fails to fulfill its obligation of environmental information disclosure, it should accurately locate the attribution of its legal responsibility, so that it can effectively promote the improvement of the quality and efficiency of corporate governance.

关 键 词：环境信息披露 利益相关者 公司环境责任 “软性”规制 司法能动性 

分 类 号：DF41[政治法律—经济法学]