董事ESG监督义务的法理逻辑与规范构造  

The Legal Logic and Normative Construction of Directors ESG Oversight Obligation

作　　者：彭雨晨 Peng Yuchen

机构地区：[1]首都经济贸易大学法学院

出　　处：《财经法学》2023年第6期48-63,共16页Law and Economy

基　　金：首都经济贸易大学新入职青年教师科研启动基金“新发展理念下ESG信息披露制度研究”(XRZ2023014)的阶段性研究成果。

摘　　要：ESG风险已经成为公众公司当前与未来面临的重大挑战。设置董事ESG监督义务不仅是应对ESG风险的重要制度安排,而且契合新时代公司目的的转向,有助于预防化解重大ESG风险,并能够弥补其他ESG促进机制的不足,因而具有充分正当性。尽管ESG属于新兴事物,但根据董事监督义务适用范围的双阶框架,设置董事ESG监督义务具有坚实法理基础。我国应在《公司法》等法律法规中明确设置董事ESG监督义务,并阐明其内涵。具体而言,董事负有ESG风险识别、建立和维护ESG风险信息和报告系统、事后调查处置ESG风险等义务。同时我国还应对董事ESG监督义务进行体系化构建,要求公众公司分别在董事会、经理层、部门、员工、利益相关者等维度构建落实董事ESG监督义务的组织体系。ESG risks have become a major challenge for public companies at present and in the future.Assigning ESG oversight obligation to directors has full legitimacy,since it is an important institutional arrangement to deal with ESG risks,it conforms to the shift of corporate purpose in the new era,it helps prevent and defuse major ESG risks,and it can make up for the shortcomings of other ESG promotion mechanisms.According to the dual-stage framework of the directors’oversight obligation application,there is a solid legal basis for assigning the ESG oversight obligation to directors.China should clarify directors ESG oversight obligation in the Company Law and other laws and regulations,and clarify its connotation.Specifically,directors have obligations such as identifying ESG risks,establishing and maintaining information and reporting system of ESG risks,and investigating and disposing of ESG risks after the event.At the same time,China should also require public companies to build an organizational system to implement directors’ESG oversight obligation.

关 键 词：环境社会公司治理(ESG) 监督义务 合规 董事 信义义务 

分 类 号：D922.291.91[政治法律—经济法学]