【作者】 陈红心；

【导师】 李兰芬；

【作者基本信息】 苏州大学 ， 马克思主义哲学， 2010， 博士

【摘要】 马克思主义的“人是自然的一部分”的思想深刻揭示了人与自然环境的辩证关系。在人类产生以后的漫长岁月里,人与环境一直比较和谐的状态。但是,人类进入近现代以后,人类借助日益发达的科学技术和机器大工业的生产方式开始肆无忌惮地向自然开战,人与自然环境越来越不和谐,生态失衡、环境恶化、生物多样性锐减、温室效应等“自然报复人类”的全球性问题急剧发生,严重制约着人类的生存和发展,引起了人们对发展方式的反思和环境责任意识的觉醒。保护生态环境、实施可持续发展是人类应对环境危机的必然选择,企业是破坏环境的罪魁祸首,也是保护环境的重要主体,企业承担环境责任就不仅仅是经济的或社会的问题,而且是一个表征人类思维方式、价值观念及生产方式变革的哲学问题。生态环境是人类生存和发展的物质基础,环境保护思想自然地是人类思想的有机组成部分,无论是中国古代文化、现代西方文化还是马克思主义文化都有大量的环境哲学思想,在环境危机日渐加重的现时代愈来愈凸显其真理的价值,成为企业环境责任可资借鉴的思想之源。然而,根据企业“经济人”理论,追求利益最大化是其根本目的和存在的依据,因此,企业环境责任不是企业的天然职责,而是社会发展到一定历史阶段的产物。由于企业对环境的影响力膨胀,造成诸多环境问题。因此20世纪60年代后,企业环境责任首先从发达国家兴起并逐步成为世界潮流。为此,人们创立了社会契约论、外部性理论、利益相关者理论等为企业环境责任提供坚实的理论支持,这些理论大大地深化了对企业环境责任的研究。历史地看,企业环境责任是伴随着企业对消费者、员工和社区等利益相关者的社会责任的产生而提出的,但又不完全等于企业社会责任。企业环境责任要求企业在经营过程中,不但要追求经济效益,还要追求社会效益和环境效益,不仅要求对当代人负责,而且还要对后代人负责。因此,企业环境责任是最典型的社会责任。‘企业环境责任本身就是一个价值问题,价值问题也是企业环境责任的核心问题。企业环境责任暗含着企业的价值理念和对价值的理性追求。企业是环境责任的主体,也是企业价值实践的主体。从短期看,企业承担环境责任必然增加企业成本,降低效率,但从长远看,企业承担环境责任不但有利于企业自我价值的实现和提升,而且有利于社会正义价值和生态环境价值的实现。如此,企业环境责任价值就是工具价值和目的价值、“义”与“利”的有机统一。而在这些价值内部及各价值之间贯穿着一根红线——和谐。和谐是企业环境责任的归宿和企业环境责任的价值尺度,企业环境责任是化解人——社会——环境之间矛盾的有效途径和必然要求。而企业环境责任的价值根源于企业“生态人”的内在本质,是一个开发利用自然资源、保护环境、维持生态平衡实现经济效益、社会效益和环境效益统一的主体,一改企业“经济人”本质的偏颇与不足。企业环境责任既是理念,又是实践。政府、社会和企业自身不但大力倡导企业环境责任理念,而且积极践行企业环境责任。共同但有区别的责任原则是企业环境责任的指导原则,充分体现了环境责任的公平和正义。当前,我国面临着经济发展和环境保护的双重压力,要使企业在发展经济提高效率的同时切实承担起环境责任,不能照搬发达国家的做法,必须建立适合中国国情的企业环境责任机制,环境责任机制是企业环境责任实践的动力和保障,也是共同但有区别的责任原则实现的客观要求。更多还原

【Abstract】 It profoundly reveals the dialectical relationship between man and the environment that man is part of the nature in Markism. In a long time after man, man and the environment have been in harmonious state. However, since mankind entered the modern human, the harmony between man and nature has been destroyed by mankind with more advanced science and technology and the production of large industrial machines. Many global problems have rapidly occurred such as ecological imbalance, environmental degradation, biodiversity loss, the greenhouse effect and so on, which seriously have hindered the development of human survival and caused people to reflect on the way to development and environmental responsibility awareness. The people in the world have realized that we must protect the environment and practice sustainable development to get rid of problems of human beings. Because the corporate is not only the main culprit of damaging the environment but also the important subject of environmental protection, it should commit environmental responsibility. Nowadays, corporate environmental responsibility is not just an economic or social problem, but also a philosophical problem which characterizes the reforming of production mode, the human way of thinking and values. Just because environment is a material basis for survival and development of human beings, the environmental protection thinking is naturally an integral part of human thought. There is lots of environmental philosophical ideas in ancient Chinese culture, modern Western culture and Marxism. As environmental crisis has become more and more serious, they show the prominent value of truth which can be a source of ideas for corporate environmental responsibility.However, according to corporate "economic man" theory, corporate environmental responsibility is not the natural functions of enterprises. But the environmental impact of business expansion has caused many environmental problems. From 60s in the 20th century, corporate environmental responsibility first rose in the advanced countries and gradually developed world trend. Therefore, Scholars have created a social contract theory, externality theory, stakeholder theory providing a solid theoretical support. They have greatly deepened the research of corporate environmental responsibility.Historically, corporate environmental responsibility is associated with corporate social responsibility, but it is not equal to that of corporate social responsibility. Corporate environmental responsibility requires that business not only pursues economic benefits but also social and environmental benefits. Thus, It must take responsibilities for the contemporary and future generations. Corporate environmental responsibility is the most typical of social responsibility.For corporate environmental responsibility in itself is a value issue, the value is the core of corporate environmental responsibility. Corporate environmental responsibility implies corporate values and rational pursuit of value. Enterprise is the subject of environmental responsibility and value practice. In the short term, enterprise will increase its costs for environmental responsibility and reduce efficiency. But in the long term, corporate environmental responsibility is not only favorable to business self-realization and promotion, and conducive to the realization of social justice and ecological value. The value of corporate environmental responsibility is an organic unity which contains the instrumental value and objective value, unifying "morality" and "benefit". Moreover, harmony runs through different values like a red line because it is the ideal object of man. Harmony is also the ultimate goal and value measure of corporate environmental responsibility. Corporate environmental responsibility is an effective way to resolve the people-society-environment contradiction. The value of corporate environmental responsibility is rooted in the inherent nature of "ecological man" which exploits natural resources, protects the environment, maintain ecological balance. The nature of enterprise "economic man" is improved.Corporate environmental responsibility is a practice as well as a concept. Government, society and enterprises not only advocate the concept of corporate environmental responsibility but also actively practice corporate environmental responsibility. The principle of common but differentiated responsibilities guides corporate environmental responsibility, fully reflecting fairness and justice of environmental responsibility. At present, China is facing the double pressure of economic development and environmental protection. We must build corporate environmental responsibility mechanism to urge the enterprises to improve economic efficiency and to assume environmental responsibility, because the corporate environmental responsibility mechanism can promote and ensure the practice of corporate environmental responsibility as a requirement of the principle of common but differentiated responsibilities.更多还原