企业环境责任是企业对社会所承担的环境保护义务,同时也是企业承担社会责任的重要内容。文章认为企业环境责任并非道德层面上的责任,而是隶属于法学领域,具有可实施性和义务的延伸性。我国的企业环境责任立法存在粗疏和滞后的问题,传统“宜粗不宜细”的立法模式导致立法内容的紊乱和问责力度的欠缺。实现我国企业环境责任的法律规制需要在强化法律规范体系的基础上,完善企业信息公开制度,积极引入激励和引导性的配套措施。 Corporate environmental responsibility is the corporate social responsibility undertaken by the environment, but also an important part of corporate social responsibility. The article thinks that corporate environmental responsibility is not the moral level responsibility, but belongs to the field of law, with the enforceability and obligation extension. The legislation of corporate environmental responsibility in our country has the problems of coarseness and lag. The traditional legislative model of “should be fine and not fine” leads to the disorder of the content of the legislation and the lack of accountability. To realize the legal regulation of corporate environmental responsibility in our country, we need to improve the disclosure system of corporate information on the basis of strengthening the legal normative system and actively introduce the supporting measures of encouragement and guidance.