我国国有企业承担环境社会责任的制度建构--以对接CPTPP相应规则为视角  

The Institutional Construction of China’s State-Owned Enterprises’Undertaking Envir-onment-Related Social Responsibility:A Perspective of Aligning with the Corres-ponding Rules of CPTPP

作　　者：李本[1] 种瑞璇 Li Ben;Chong Ruixuan

机构地区：[1]上海大学法学院,上海200444 [2]上海市普陀区人民检察院第五检察部,上海200333

出　　处：《华东师范大学学报（哲学社会科学版）》2024年第5期116-129,173,共15页Journal of East China Normal University（Humanities and Social Sciences）

基　　金：国家社科基金重点项目“中国国有企业与CPTPP法律规则对接研究”(项目编号:22AFX020)。

摘　　要：结合当下ESG体系的全球最新实践,以及我国申请加入CPTPP的现实需求,国企承担环境社会责任的制度建构具有重大意义。CPTPP强调环境法律的高标准、有效性、透明度以及对成员国和企业环境责任监管的程序性,在CPTPP框架下国企可以参与制定、完善自愿性机制环境绩效标准,补充国内对于环境的监管措施。借鉴CPTPP其他成员国相应经验,应统筹考量ESG治理体系及CPTPP环境规则的相应要求,鼓励对接ESG的国际通行标准,平衡国有企业政策性负担与绿色补偿机制,量化环境社会责任披露标准,采取规范第三方独立评估机构参与等举措来持续提升国企国际竞争力,助力我国加入CPTPP。Considering the latest global practices in the ESG framework and the practical need for China’s application to join CPTPP,the institutional construction of state-owned enterprises’undertaking environment-related social responsibility holds significant importance.CPTPP emphasizes high standards,effectiveness,transparency of environmental laws,and the procedural nature of environmental responsibility supervision for member states and enterprises.Within the framework of CPTPP,state-owned enterprises can participate in the development and improvement of voluntary mechanisms for environmental performance standards,supplementing domestic regulatory measures regarding environment.Drawing on the experiences of other CPTPP parties,it is important to comprehensively consider the corresponding requirements of ESG governance systems and CPTPP environmental rules,encourage alignment with international standards in ESG practices,balance the policy burden of state-owned enterprises with green compensation mechanisms,establish quantifiable disclosure standards for environmental and social responsibilities,and implement measures to regulate the involvement of third-party independent assessment agencies.These actions will continuously enhance the international competitiveness of state-owned enterprises and facilitate China’s accession to CPTPP.

关 键 词：CPTPP 企业环境社会责任 国企改革 ESG 

分 类 号：X322[环境科学与工程—环境工程] F276.1[经济管理—企业管理]