企业环境责任担承的正当性分析

The Rationality Analysis of the Undertaking of Corporate Environmental Responsibility

企业环境责任担承是近年来学界持续关注的重要课题。企业环境责任不应包括道德责任,应当限定于法定义务与责任。企业追逐利润最大化的同时应当承担企业环境责任,以义务与责任范式固化企业环境责任的外延是正确的路径选择。权义一致性理论、利益相关者理论、诚实信用原则等系企业环境责任担承的重要理论基础。

With China＇s rapid economic development, the undertaking of the corporate environmental responsibility has become an important topic and a sustained attention of academic community. The corporate environmental responsibility is exclusive of the moral responsibility and limited to the legal obligation or responsibility. A corporate should be undertaking the corporate environmental responsibility when it quests for the profit maximization. To solidify obligation and duty into the corporate environmental responsibility of extension is a valid way. The theory of the balance of the rights and duties, the theory of the stakeholders and the principle of honesty and credibility are the important theoretical basis for the corporate environmental responsibility to undertake.