完善公司环境信息披露机制的合规路径

Environmental Information Disclosure Mechanism of Companies and Its Regulatory Paths

环境信息披露是公司环境合规治理体系的重要机制,也是生态环境保护的基石和前提。信息披露机制在国内外公司治理中均面临现实挑战,存在环境信息披露不真实、不及时、不全面等问题。《环境信息依法披露制度改革方案》拟从政策监管层面完善环境信息披露制度,但单以威慑责任的规制路径可能会产生被动式效果,无法达到监管预期。公司环境合规作为一种系统性综合性制度,显示出环境合作治理理念、外部激励功能和环境社会责任的理论优势与现实价值,可在《企业事业单位环境信息公开办法》中嵌入环境信息披露合规豁免规则,构建公司绿色合规文化的“软法体系”,建立绿色区块链的“透明—信任”机制,实现公司环境信息披露的有效性,推进我国生态文明治理体系和治理能力现代化。

The disclosure of company environmental information is an important mechanism in the company’s environmental management system,and also the foundation of ecological environment protection.The company’s environmental information disclosure mechanism has been practically challenged both at home and abroad.There are problems such as untrue information,untimely information disclosure,and incomplete information disclosure.The Chinese“Environmental Information Disclosure System Reform Plan”has improved the environmental information disclosure system from the level of policy supervision,but the regulatory responsibility may produce passive effects and fail to meet expectations.As a systematic and comprehensive system,the environmental compliance of companies has theoretical advantages and practical values,including conception of environmental cooperative governance,external incentive functions,and environmental and social responsibilities.We should embed environmental information disclosure compliance exemption rules in the“Environmental Information Disclosure Measures for Enterprises and Institutions”,build a“soft law system”for the company’s green compliance culture,and establish a“transparency-trust”mechanism for green blockchain to achieve the company’s effective environmental information disclosure and promote the modernization of Chinese ecological civilization governance system and capability.