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本文从企业必须承担环境责任入手,将企业环境责任分为强制性环境责任和自主性环境责任,在界定环境收益、环境成本等概念的基础上,从企业的角度定义了环境风险。本文认为每一个企业都存在最优环境责任水平,但由于强制性环境责任履行要求往往超过企业自身的最优水平,从而导致环境收益小于环境成本,因此产生环境风险并不断累积;但超越强制性水平的自主性环境责任会给企业带来更多的环境收益,有利于规避环境风险。
This paper starts with the enterprise taking the responsibility of environment, divides the corporate environmental responsibility into obligatory environmental responsibility and independent environmental responsibility, and defines the environmental risk from the perspective of the enterprise on the basis of defining the concept of environmental benefits and environmental costs. This paper argues that every enterprise has the optimal level of environmental responsibility. However, due to the fact that the compulsory requirements for environmental performance often exceed the optimal level of the enterprise, the environmental benefits are less than the environmental costs, thus increasing the environmental risks and accumulating continually. However, The level of autonomous environmental responsibility will bring more environmental benefits to the enterprise, which will help circumvent environmental risks.