一、企业环境责任的兴起与发展(一)企业环境责任承担成为历史必然企业环境责任范畴的变更是和“企业社会责任”紧密联系在一起的。“企业社会责任”的概念最早是在20世纪20年代由英国学者欧利文·谢尔顿提出的。之后,在20世纪30年代美国哈佛大学法学院的贝尔与多德两位教授就此引发了著名的论战,后人称之为“哈佛论战”。贝尔代表了传统的企 First, the rise and development of corporate environmental responsibility (A) commitment to corporate environmental responsibility to become a historical necessity Changes in corporate environmental responsibility category and “corporate social responsibility ” closely linked. The concept of “corporate social responsibility” was first proposed by the British scholar Olivier Sheldon in the 1920s. Later, in the 1930s, Bell and Dodd professors at Harvard Law School in the United States triggered a famous controversy. Later generations called it “Harvard Argument.” Bell represents the traditional enterprise