特殊情形下公司环境责任实现机制探讨

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。

On Realization of Corporate Environmental Accountability Mechanism in Special Conditions

Corporate environmental responsibility is the important manifestation of corporate social responsibility, lawmakers have recognized the importance of corporate environmental responsibility in our country, and specifies the corporate environmental responsibility in the law. However, there are no rules in our country existing normative documents including company bankruptcy, suspension of the company under the special circumstances of the environmental liability problem, which is easy to cause companies in terms of environmental responsibility of moral hazard. Under the existing legal system, the feasible way is to further distinguish environmental claims, keep the subject qualification of company within a certain period of time after the expiration of the company, and urge the company discipline in terms of environmental protection. And at the same time, to promote the company and the social benefit maximization by means of socialization.