工商业与人权视角下的企业环境责任——以碳达峰、碳中和为背景

A Theoretical Study on Corporate Environmental Responsibility from the Perspective of Business and Human Rights-Taking of Carbon Peak and Carbon Neutrality as the Background

企业环境责任是企业社会责任在环境领域的体现。为企业环境责任引入人权视角,其目的在于强调企业在环境人权保护领域负有相应的责任。在我国推进碳达峰、碳中和的各项工作中,工商企业作为主要的经济主体发挥着重要作用。企业环境责任的实现,是如期实现碳达峰、碳中和目标的重要举措。我国可参照联合国《工商企业与人权:实施联合国“保护、尊重和补救”框架指导原则》中所蕴含的丰富路径供给,从政府、企业与社会三个层面构建机制,确保企业的环境人权责任在碳达峰、碳中和背景下得到落实。

Corporate environmental responsibility is the embodiment of corporate social responsibility in the field of environment.The purpose of introducing a human rights perspective for corporate environmental responsibility is to emphasize that enterprises have corresponding responsibilities in the field of environmental human rights protection.In the process of promoting carbon peak and carbon neutrality in China,enterprises play an important role as the main economic entities.China could refer to the rich paths contained in the UN“Guiding Principles on Business and Human Rights:Implementing the United Nations‘Protect,Respect and Remedy’Framework”,and build mechanisms from the three levels of government,enterprises and society,to ensure that corporate environmental responsibility can be implemented in the context of carbon peak and carbon neutrality.