“双碳”战略下强制构建环保合规机制的企业范围研究

On enterprise scope of compulsory construction of environmental compliance mechanism under the“Dual Carbon”strategy

企业既是美好生活的创造者,也是环境污染的主要肇事者。“双碳”战略下,企业肩负不可推卸的减污降碳责任。刑事合规制度是犯罪行为的“国家-企业”二元治理模式,其运行具有双重维度:一是企业自身需要构建刑事合规控制机制进行内部治理;二是国家需要建立刑事合规激励机制。从企业维度看,构建刑事合规防控机制需要高昂的成本,尽管与其短期营利目标存在冲突,但可以帮助企业规避法律风险,符合其追求长远利益的目标。国家强制所有企业构建健全有效的环保合规机制不太现实,因此应当限制强制构建合规机制的企业范围。强制构建环保合规机制的企业应当包括上市公司、中央企业、300人以上的规模较大的企业以及重点排污单位、实施强制性清洁生产审核的企业、所有产生危险废物的企业、因环境污染行为被追究刑事责任或者受到重大行政处罚的企业。

Enterprise is not only the creator of a better life,but also the main culprit of environmental pollution.Under the“double carbon”strategy,enterprises shoulder the unavoidable responsibility of reducing pollution and carbon.The criminal compliance system is a“state-enterprise”dual governance mode of criminal behavior,and its operation has two dimensions:first,the enterprise itself needs to build a criminal compliance control mechanism for internal governance;second,the country needs to establish criminal compliance incentive mechanism.From the perspective of enterprises,the construction of a pollution criminal compliance prevention and control mechanism requires high control costs.Although it conflicts with its short-term profit objectives,it can help enterprises avoid pollution legal risks and is in line with their long-term interests.Based on the need for prevention and control of pollution crimes and the feasibility of internal governance of enterprises,it is not realistic for the state to force all enterprises of all sizes to establish a sound and effective compliance control mechanism for pollution crimes.It is more appropriate to restrict it to large-scale enterprises such as listed companies,central enterprises,large and medium-sized enterprises with more than 300 employees,as well as enterprises with high pollution criminal risk such as key pollutant discharge units,enterprises of implementing mandatory cleaner production audit,all enterprises involved in hazardous waste,enterprises that have been investigated for criminal responsibility or received major administrative penalties for ecological and environmental violations.