“双碳”目标下的企业环境合规及法律机制构建

Corporate Environmental Compliance and Legal Mechanism Construction under the Carbon Neutrality and Peak Emission Targets

在经济社会发展的绿色低碳转型中,如何以法治思维和法治方式推进“双碳”目标下企业环境治理责任的法治化、规范化,实现企业在环境治理中的主体责任,是一个重要的议题。当前,“双碳”目标对企业环境责任与企业生产经营行为提出诸多新的要求,形成了一定的规范体系,但仍带有传统环境法治行政主导的弊端,无法解决环境监管中的威慑过度与环境守法中的激励不足问题。对此,企业环境合规作为一种全新的治理机制,通过实现多元主体相互间的“激励相容”,能够化解“双碳”目标下企业环境治理法治化困境。构建适应“双碳”目标要求的企业环境合规法律机制,需重点从三个方面加以推进:一是构建适应“双碳”目标的企业环境合规计划;二是建立环境行政监管执法中的企业合规裁量;三是完善环境刑事司法中的企业合规审查。

In the green and low-carbon transformation of economic and social development,it is an important issue to promote the law-based regulation of corporate environmental governance with legal thinking and methods and ensure the primary obligations of enterprises in environmental governance.The carbon neutrality and peak emission goals have set out many new demands for corporate environmental responsibility and their operations,and a regulation system has already been established.But it still has the drawbacks of the traditional administrative dominance in environmental governance,which cannot resolve the problems of excessive deterrence in environmental regulation and insufficient incentives in environmental compliance.In this case,as a new governance mechanism,the corporate environmental compliance can resolve the difficulties through compatible incentives among different entities.The construction of this mechanism can be promoted in three aspects:first,to establish a corporate environmental compliance plan that adapts to the goals of carbon neutrality and peak emission;second,to lay down the corporate compliance discretion during the administrative law enforcement against environmental non-performance;third,to improve the corporate compliance review in environmental criminal justice.