公司环境责任研究

发布时间：2018-03-25 20:20

本文选题：公司　切入点：责任　出处：《大连海事大学》2008年硕士论文

【摘要】： 现代社会环境问题日益严峻。环境问题的产生根源于产业活动与人类其他活动造成超过自然界净化能力的污染物质与能源进入环境,以及为发展经济而过度利用生态资源所造成生态环境恶化。因此环境问题的解决从根本上取决于人类采取何种态度和措施来开展产业活动,即环境问题在本质上是个经济问题。公司是现代经济生活的主体,反思传统产业活动,必然涉及公司在解决环境问题上所应扮演的角色。因此有了公司环境责任这一议题。从理论上看,公司环境责任的提出既是公司承担社会责任这种理论思潮的延续和发展,也是立法响应可持续发展观的重要体现。作为产品生产者的公司,既是各种资源的最大使用者,也是各种废弃物的排放者。所以构建公司环境责任,使公司在实现股东利益的同时,对环境利益同样承担一定的责任,以最大限度地节约资源、保护环境,显得尤为重要。本文首先对公司环境责任进行了界定,指出公司环境责任是公司社会责任的一部分,包括公司环境法律责任和公司环境道德责任。接着将公司环境责任与法律责任、经济责任、道德责任和社会责任概念进行了比较分析,由此得出公司环境责任的性质,最后归纳出了公司环境责任的三个特点。第二部分阐释了公司环境责任的理论基础,分别对公司环境责任符合正义、效率与秩序价值进行了证成,并分析了所有权社会化对公司环境责任的影响以及公司营利性与公司环境责任的关系。第三部分着重对公司环境责任的内容进行分析,本论文没有采用传统的列举式的思路研究公司环境责任具体细致的类别,而是从公司的决策和生产经营过程这两个层次展开探讨。第四部分对我国公司环境责任的现状进行了描述,指出我国公司环境责任承担方面在立法和实践上的不足,进而提出了完善我国立法体系和提高公司环境意识的构想,之后,为进一步规范公司环境责任,进行了几项制度设计:公司环境信息披露制度、生态环境补偿机制、生产者责任的延伸制度、环境资源税制度和环保公众参与制度。
[Abstract]:Environmental problems in modern society are becoming more and more serious. Environmental problems arise from industrial activities and other activities of human beings, which cause pollutants and energy to enter the environment that exceed the natural purification capacity. And the deterioration of the ecological environment caused by the overexploitation of ecological resources for economic development. Therefore, the solution of environmental problems depends fundamentally on the attitude and measures taken by human beings to carry out industrial activities, That is, the environmental problem is essentially an economic issue. Companies are the main body of modern economic life and reflect on traditional industrial activities. It must involve the role that the company should play in solving the environmental problem. Therefore, there is the topic of corporate environmental responsibility. Theoretically, the proposal of corporate environmental responsibility is the continuation and development of the theoretical trend of corporate social responsibility. It is also an important embodiment of legislation in response to the concept of sustainable development. As a producer of products, the company is not only the largest user of all kinds of resources, but also the emitter of all kinds of waste. In order to save resources and protect the environment, it is very important for the company to take some responsibility for the environmental interests while realizing the interests of the shareholders. This paper first defines corporate environmental responsibility, and points out that corporate environmental responsibility is a part of corporate social responsibility, including corporate environmental legal responsibility and corporate environmental moral responsibility. The concepts of economic responsibility, moral responsibility and social responsibility are compared and analyzed, and the nature of corporate environmental responsibility is obtained. Finally, three characteristics of corporate environmental responsibility are summed up. The second part explains the theoretical basis of corporate environmental responsibility, and proves that corporate environmental responsibility conforms to justice, efficiency and order value. It also analyzes the influence of ownership socialization on corporate environmental responsibility and the relationship between corporate profitability and corporate environmental responsibility. The third part focuses on the analysis of the content of corporate environmental responsibility, this paper does not use the traditional enumeration of ideas to study the specific and detailed categories of corporate environmental responsibility. But from the company's decision-making and production and management process of the two levels of discussion. The fourth part describes the current situation of corporate environmental responsibility in China, points out the deficiencies in legislation and practice, and then puts forward the idea of perfecting the legislative system and raising the environmental awareness of the company. In order to further standardize corporate environmental responsibility, several institutional designs are carried out: corporate environmental information disclosure system, ecological environment compensation mechanism, extended producer responsibility system, environmental resource tax system and environmental public participation system.
【学位授予单位】：大连海事大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：D922.68

【引证文献】