论公司环境责任自律机制的实现  

On the Realization of the Self-discipline Mechanism of Corporate Environmental Responsibility

作　　者：杨忠孝[1] 秦思楠 YANG Zhongxiao;QIN Sinan(School of Economic Law,East China University of Political Science and Law,Shanghai 200042,China)

机构地区：[1]华东政法大学经济法学院,上海200042

出　　处：《山西大学学报（哲学社会科学版）》2024年第4期139-150,共12页Journal of Shanxi University(Philosophy and Social Science Edition)

基　　金：国家社科基金一般项目“重整程序中的公司治理问题研究”(22BFX092)。

摘　　要：公司参与ESG实践,通过自律机制承担环境责任,不仅体现了公司自利原则的内在逻辑,也是现代公司受可持续发展价值指引,回应环境规制方式革新的具体行动,体现了现代公司角色由商主体向“企业公民”变迁、公司立场由个体性立场向公共性立场转变、公司治理由私法向公共领域迈进的趋势,成为促进环境、社会和公司治理目标的重要方式。2023年修订的《公司法》第二十条进一步明确公司应充分考虑生态环境保护等社会公共利益、承担社会责任,公众对公司环境责任自律机制的期待更高。不过,由于公司社会责任机制客观上存在基于外部制度环境和内部治理规则的缺陷,公司环境责任自律机制实际上还是存在明显的效用困境,需要正确评估公司环境责任自律机制的作用方式,结合新《公司法》实施提出改进方案。在新《公司法》强化ESG责任的背景下,一方面,需要促进公司环境责任自律机制与环境规制的相互沟通,提升公司环境责任自律机制与外部规制的耦合支撑;另一方面,需要改善与公司环境责任自律机制目标相适应的内部治理机制,从主体和行为两个维度推动公司自觉承担环境责任,将公司环境责任自律机制纳入公司治理体系。The company participates in ESG practice and assumes environmental responsibility through self-discipline mechanism,which not only embodies the internal logic of the principle of self-interest of the company,but also serves as the specific action of modern companies to respond to the innovation of environmental regulation methods under the guidance of the value of sustainability goals.It reflects the change of the role of modern companies from business entities to“corporate citizens”,the change of corporate position from individual position to public position,and the trend of corporate governance from private law to public sphere.It has become an important way to promote environmental,social and corporate governance goals.Article 20 of the Corporate Law revised in 2023 clearly stipulates that companies should fully consider social public interests such as ecological environment protection and assume social responsibilities,which makes the public have higher expectations for the self-discipline mechanism of corporate environmental responsibility.However,due to the objective defects of the corporate social responsibility mechanism based on the external institutional environment and internal governance rules,there still exists the obvious utility dilemma in the self-discipline mechanism of corporate environmental responsibility.It is necessary to correctly assess the way in which the self-discipline mechanism of corporate environmental responsibility works and propose improvement plans in combination with the implementation of the new Corporate Law.According to the research,under the background of strengthening ESG responsibility in the new Corporate Law,on the one hand,it is necessary to promote the mutual communication between the self-discipline mechanism of corporate environmental responsibility and environmental regulation,and enhance the coupling support between the self-discipline mechanism of corporate environmental responsibility and external regulation.On the other hand,it is necessary to improve the i

关 键 词：环境社会治理(ESG) 公司环境责任 自律机制 公司治理 

分 类 号：D922.291.91[政治法律—经济法学]