企业环境责任.pdf

I 摘 要 自改革开放以来，我国企业在成为带动社会经济发展强劲动力的同时正在成 为环境污染和生态破坏的主要制造者，环境问题目前成为阻碍我国经济发展主要 因素之一。因此，如何让企业积极承担环境责任，已成为影响我国经济社会持续 健康发展，提高经济发展水平的主要问题之一。 文章首先对企业社会责任的问题进行简要的探讨，通过分析企业环境责任的 理论基础，从而引出企业环境责任是企业在现代市场经济条件下承担社会责任的 应有之义。并对企业环境责任的内涵作出界定、概括其特征，明确企业应承担的 环境责任，即企业所应承担的环境保护的法律责任和道德责任，从而使企业经营 活动过程中产生的环境污染的负外部性内部化。 本文在探索如何完善我国企业环境责任等相关问题的过程中，通过对美国、 日本、德国环境法立法较为发达的国家有关企业环境责任相关的制度、法律法规 的学习和探讨，为进一步完善我国企业环境制度提供有益借鉴。 在分析了我国资源及环境污染现状及其成因，提出完善我国企业环境责任的 对策：首先应改进政府环境管理的政策措施，如建立我国 EPR 制度、完善我国 政府环境信息披露制度和建立我国企业 ISO14000 环境管理体系。其次进一步完 善企业所应承担的环境法律责任，如环境民事责任，环境行政责任和环境刑事责 任。使得我国企业乃至整个经济社会健康持续发展。 关键词：企业社会责任； 企业环境责任；法律责任 万方数据 II Abstract Since the reform and opening up, China?s enterprises to become the strong momentum driven by socio-economic development is becoming a major trouble maker of environment pollution and ecological damage, environmental issue has become one of the main factors hinder China?s economic development. Therefore, how to make enterprises taking environmental responsibility positively has become one of the main problems in China?s economic and social sustainable and healthy development, improving the level of economic development. The paper first make a brief discussion on the issue of corporate social responsibility, through the analysis of the theoretical basis of the corporate environmental responsibility, which leads to corporate environmental responsibility is the proper meaning of corporate social responsibility in the modern market economy conditions. Make the definition of corporate environmental responsibility connotation, general the character of corporate environmental responsibility, namely the enterprises should bear the environmental protection responsibility of legal and moral. So that make the negative environmental pollution generated in the process of business activities internalization of externalities. In this paper, the process of exploring how to improve China?s corporate environmental responsibility a