On the Realization of the Self-discipline Mechanism of Corporate Environmental Responsibility
The company participates in ESG practice and assumes environmental responsibility through self-disci-pline mechanism,which not only embodies the internal logic of the principle of self-interest of the company,but also serves as the specific action of modern companies to respond to the innovation of environmental regulation methods under the guidance of the value of sustainability goals.It reflects the change of the role of modern compa-nies from business entities to"corporate citizens",the change of corporate position from individual position to public position,and the trend of corporate governance from private law to public sphere.It has become an important way to promote environmental,social and corporate governance goals.Article 20 of the Corporate Law revised in 2023 clearly stipulates that companies should fully consider social public interests such as ecological environment protec-tion and assume social responsibilities,which makes the public have higher expectations for the self-discipline mechanism of corporate environmental responsibility.However,due to the objective defects of the corporate social responsibility mechanism based on the external institutional environment and internal governance rules,there still exists the obvious utility dilemma in the self-discipline mechanism of corporate environmental responsibility.It is necessary to correctly assess the way in which the self-discipline mechanism of corporate environmental responsi-bility works and propose improvement plans in combination with the implementation of the new Corporate Law.Ac-cording to the research,under the background of strengthening ESG responsibility in the new Corporate Law,on the one hand,it is necessary to promote the mutual communication between the self-discipline mechanism of corporate environmental responsibility and environmental regulation,and enhance the coupling support between the self-dis-cipline mechanism of corporate environmental responsibility and external regulation.On the other hand,it is neces-sary to improve the internal governance mechanism that is compatible with the goal of the self-discipline mecha-nism of corporate environmental responsibility,promote the company to consciously assume environmental responsi-bility from the two dimensions of subject and behavior,and incorporate the self-discipline mechanism of corporate environmental responsibility into the corporate governance system.
environmental social governance(ESG)corporate environmental responsibilityself-discipline mecha-nismcorporate governance
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