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环境与人权是发展中国家面临的一对重要挑战。环境与人权有着共通的价值基础,从人权的角度分析环境问题为环境治理提供了新的思路。公司对于环境的影响日益强化,无论从外部性理论、权力责任论、长远利益论还是公司公民论都可证成公司环境责任的合法性。在人权视角下,作为人权责任的公司环境责任从性质上可分为法律责任、社会责任、道义责任和慈善责任四个层面,从落实机制上包括政府、社会、市场和公司四个层面。联合国工商业与人权框架是商业与人权领域最新的发展成果,中国公司应当参照这一框架的指导原则,制定人权环境政策、评估人权环境风险、进行尽职调查、避免陷入同谋和建立对话与通报机制,如此才能赢得主动地位。
Environment and human rights are a couple of important challenges facing developing countries. Environment and human rights have a common value basis, and analyzing environmental issues from a human rights perspective provides a new way of thinking for environmental governance. The influence of the company on the environment is increasingly strengthened. The legitimacy of corporate environmental responsibility can be justified in terms of externality theory, power liability theory, long-term interest theory and corporate citizenship theory. From the perspective of human rights, corporate environmental responsibility as a human rights responsibility can be divided into four levels: legal responsibility, social responsibility, moral responsibility and charity responsibility from the four aspects of implementation mechanism including government, society, market and company. The UN business and human rights framework is the latest development in the field of business and human rights. Chinese companies should make reference to the guiding principles of this framework by formulating human rights and environmental policies, assessing human rights and environmental risks, conducting due diligence, avoiding complicity and establishing dialogue and notification mechanisms, Only in this way can we win the initiative.