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公司环境责任是公司社会责任的重要体现,我国立法者已经认识到公司环境责任的重要性,并将公司环境责任体现在现有立法之中。然而,我国现有规范性文件却未对公司破产、终止等特殊情形下的环境责任承担问题预留制度空间,这容易引发公司在环境责任承担方面的道德风险。在现有法律体系下,比较可行的办法是对环境债权作进一步区分,并且公司终止后在一定期限内保留公司主体资格,敦促公司在环境保护方面的自觉与自律。同时,糅合社会化的方式,促进公司和社会利益的最大化。
Corporate environmental responsibility is an important manifestation of corporate social responsibility. Our legislators have realized the importance of corporate environmental responsibility and embodied corporate environmental responsibility in existing legislation. However, the existing normative documents in our country have not reserved the institutional space for the commitment of environmental liabilities in the special cases of bankruptcy and termination, which easily lead to the moral hazard of the Company in the environmental responsibility commitment. Under the existing legal system, a more feasible approach is to further distinguish environmental claims, and retain the company’s main body qualification within a certain period after the termination of the company, and urge the company to consciously and self-discipline in environmental protection. At the same time, it will blend with the socialized way to promote the maximization of the interests of the company and society.