A Study On The Legalization Issues And Regulatory Approaches For Corporate Environmental Responsibility

The problem of corporate environmental responsibility stems from corporate social responsibility,and it has become more and more important in the current background of the call for “beautiful China” and “sustainable development path”.The scope of corporate environmental responsibility covers multiple levels of responsibility such as economics,law,ethics,and is bound by different rules and systems.As the most basic organizational unit in the social structure,the company's environmental responsibility can effectively resolve the negative externalities of its business behavior,and even promote the improvement and improvement of environmental quality.Among all levels of corporate environmental responsibility,legal responsibility is the basis,which can be divided into mandatory responsibility and voluntary responsibility according to the different forms of legal rules.The specific effects are different,but they transform the corporate behavior into the environment of friendly behavior together.The theoretical basis of this responsibility can be traced back to the "Pigovian tax" and the Coase theorem.Due to the basic status and importance of legal responsibility,it is necessary to construct the legalization of corporate environmental responsibility in order to play the role of law in ensuring enforcement and providing market supervision.From the perspective of the legalization,it is necessary to clarify the governance logic,legal orientation,form of responsibility,regulatory means and execution guarantee of corporate environmental responsibility,and realize the corporate environmental responsibility legal system that is comprehensively adjusted by law and market.In the first chapter of this paper,it will analyze the background,theoretical origin and main issues of legalization of corporate environmental responsibility based on the perspective of law,and then explore the necessity and economic significance of undertaking environmental responsibility.From the theoretical point of view,it explains the connotation of corporate environmental responsibility and the rational basis of the legalization path of environmental responsibility,and initially lays its main construction direction.In the second chapter,the author applies comparative research method to sort out and analyze the legal orientation of corporate environmental responsibility in the company law system and environmental law system,so as to clarify the legal regulation manifestation of corporate environmental responsibility in China's current legislation.Then,by combing and summarizing the practical performance of compulsory corporate environmental responsibility and voluntary corporate environmental responsibility,it further presents the operational status of corporate environmental responsibility in reality,and provides practical support for institutional defects and institutional improvement.On the basis of the legal orientation and framework in Chapter 2,the third chapter considers the defects and shortcomings of the current governance logic and framework of mandatory corporate environmental responsibility and voluntary corporate environmental responsibility at the system design and implementation level.It is pointed out that the mandatory responsibility is difficult to achieve the optimal result by relying on the existing implementation procedures and effects,and the governance logic of “administrative apportionment” and “illegal punishment” is difficult to incorporate voluntary corporate environmental responsibility into the legalization track.Based on the above-mentioned theoretical and practical aspects of defects,the fourth chapter proposes the direction and ideas for improving the design of legal systems for both mandatory and voluntary responsibilities.This process is a combination of static legislation and dynamic adjustment,perfecting supporting measures in terms of mandatory responsibility,improving the impartiality,effectiveness and scientificity of administrative and judicial activities;in terms of voluntary responsibility,by changing corporate governance models and introducing financial resources,credit evaluation mechanism,and comprehensive adjustment mechanism for legislation and market.Then comes to the differentiated and targeted corporate environmental responsibility legal framework of “enforced borders,effective implementation,and market dynamics”.The conclusion chapter integrates the above-mentioned issues and recommendations,and then returns to the starting point and the foothold of promoting sustainable development through promoting the environmental responsibility of enterprises,and reaffirming the principle and core logic of the legalization of corporate environmental responsibility,that is,it should be constructed.The legal regulation framework for corporate environmental responsibility,which is parallel between “mandatory responsibility” and “voluntary responsibility”,especially focuses on building a “voluntary liability legal mechanism” to establish the market-oriented legal regulation system to ensure that the company achieves a win-win situation in the dual choice of achieving economic benefits and fulfilling environmental responsibilities.