企业环境责任在我国已经有具体的实践。外部性内部化,促进企业利益相关者利益,解决囚徒困境问题,通过私人执行促进法律实施效果是企业环境责任正当化的经济原因。我国企业环境责任实践中还存在一定的问题,需要不断完善。 Corporate environmental responsibility in our country already have concrete practice. The internalization of externalities, the promotion of the interests of enterprise stakeholders, the solution to the problem of prisoners’ dilemma, and the promotion of law enforcement through private enforcement are the economic reasons justifying corporate environmental responsibility. There are still some problems in the practice of corporate environmental responsibility in our country, which needs to be constantly perfected.