我国上市公司环境信息披露规则研究——企业社会责任法律化的视角

发布时间：2018-03-28 01:38

本文选题：环境信息披露　切入点：上市公司监管　出处：《法律科学(西北政法大学学报)》2017年02期

【摘要】：近年来,环境信息披露逐渐成为了我国上市公司承担企业社会责任的一个新兴重点领域,更有一些观点主张依托既有的证券法和公司法规则来实现这一领域的企业社会责任法律化。但是,上市公司环境信息披露法律制度的建构基础与证券法的投资者保护这一立法目标在本质上互不兼容,这导致了在监督上市公司环境信息披露的过程中,证券法与环境法这两套制度系统的协调适用存在着不小的难度;同时,在既有的公司法关于董事信义义务制度之下,上市公司环境信息披露规则会引发股东保护和利益相关者保护之间的制度目标冲突。因此,要在既有的证券法和公司法机制内引入强制性的上市公司环境信息披露机制还存在着不小的制度障碍,公司社会责任法律化的目标实现并非那么简单。
[Abstract]:In recent years, environmental information disclosure has gradually become a new key area of corporate social responsibility for listed companies in China. There are also some viewpoints that rely on the existing securities laws and company law rules to realize the legalization of corporate social responsibility in this field. The foundation of the legal system of environmental information disclosure of listed companies is incompatible with the legislative goal of investor protection of securities law, which leads to the process of supervising the disclosure of environmental information of listed companies. It is difficult to coordinate and apply the two systems of securities law and environmental law, and at the same time, under the existing system of directors' fiduciary duty in company law, The rules of environmental information disclosure of listed companies will lead to the conflict of institutional objectives between the protection of shareholders and the protection of stakeholders. In order to introduce mandatory environmental information disclosure mechanism of listed companies into the existing securities law and company law mechanism, there are still many institutional obstacles, and the goal of legalization of corporate social responsibility is not so simple.
【作者单位】：上海交通大学凯原法学院;武汉大学法学院;
【分类号】：DF438

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