Research On Legal Regulation Of Corporate Social Responsibility From The Perspective Of Carbon Peak And Carbon Neutrality

With the implementation of the macro guidance of “accelerating the reform of the ecological civilization system”,“building a beautiful China” and “establishing a market-oriented and diversified ecological compensation mechanism”,it marks the end of the era of “zero cost” of carbon emission,and enterprises are under the pressure of reducing emissions.It is crucial that how to implement the low-carbon strategy in the micro market after doing a good job in the macro top-level design.As an important point to control carbon emissions,enterprises also play an important role in the innovation of institutional construction of ecological civilization.Establishing and improving China’s cooperative and social responsibility legal system is an important way to achieve the goal of carbon peak and carbon neutrality.In the new era,the goal of carbon peak and carbon neutrality are the main parts of sustainable development.Comparing the explicit system of sustainable development,our country is lacking legislation goals,associated legislation and principle of carbon reduction synergistic gain.Most regulations are partial and conceptualized.Although some enterprises open the information of carbon emissions,its ratio and level aren’t well-developed with the situation of insufficiency and negativity.Disclosure of carbon emissions and carbon reduction activities of enterprises are lack of strict restraint mechanisms.In addition,it is difficult to restrain enterprises’ carbon emissions.Thus,it would be better assembling carbon reduction with economy development,increasing the involvement of other subjectivity,which pose stimulation on enterprises.Therefore,based on the literature review and theories,this paper focuses on the legal regulation of corporate social responsibility in the perspective of carbon peak and carbon neutrality.Through an effective legal accountability mechanism,mandatory laws and regulations and guidance of non-coercive means,the goal of carbon peak and carbon neutrality are expected to achieve.