我国《公司法》的绿色愿景及其法律实现探究

Exploration of the Green Vision of China’s “Company Law” and Its Legal Realization

摘要: 在双碳目标的大背景下，推动公司法绿色转型是我国商事法律体系适配生态文明建设要求的核心命题。本文围绕公司法嵌入绿色元素核心议题，从必要性、现实可能性与法律实现路径这三个维度展开系统分析。当前我国现有法律体系的绿色价值共识、市场主体角色的转型迭代、监管模式的赋权升级以及全社会绿色理念的普及，已为公司法嵌入绿色元素提供了充分的现实基础。通过在总则层面明确独立绿色原则、细化董监高群体环保注意义务、差异化设定环保信息披露规则的三层制度设计，能够构建起绿色愿景从理念到落地的完整实施链条。研究结论可为我国公司法后续规则优化、商事制度与生态治理的协同衔接提供理论参考。

Abstract: In the context of the dual carbon goals, promoting the green transformation of corporate law is a core proposition for adapting China’s commercial legal system to the requirements of ecological civilization construction. This paper focuses on the core issue of embedding green elements into corporate law, and conducts a systematic analysis from three dimensions: necessity, practical possibility, and legal implementation path. The current green value consensus in China’s existing legal system, the transformation and iteration of market entities’ roles, the empowerment and upgrading of regulatory models, and the popularization of green concepts throughout society have provided a sufficient practical foundation for embedding green elements into corporate law. By clarifying independent green principles at the general level, refining the environmental protection duty of care for directors, supervisors, and senior management, and setting differentiated environmental information disclosure rules in a three-tier system design, a complete implementation chain from green vision to actualization can be established. The research conclusions can provide theoretical references for the subsequent optimization of China’s corporate law rules, as well as the collaborative integration of commercial systems and ecological governance.