| In2014, for the first time the ecological civilization construction was written into the law of the newly revised "environmental protection law of the People’s Republic of China", and stipulated in the legislative purpose, the prominence of ecological civilization construction also unfold, the public begin to realize the view of ecological civilization, and to realize the importance for human to get along well with the nature and should protecting the ecological environment. At the same time, the corporate social responsibility were gradually known by the public, especially the corporate environmental responsibility has increasingly become the focus of public concern, more and more people have realized that when our society are performing economic miracles, but this is on the basis of the quick consumption of environmental resources. Enterprise and the society is an inseparable unity, on the one hand, our society need enterprises to promote the development of social economy, on the other hand, in the process of production, enterprises also bring a lot of pollution to the social environment. Powered by resource consumption, the economy growth has begun to slow down today because of the deterioration of environment as well as resources depletion. Under such pressure on economic growth, low carbon economy became prevalent, enterprise development facing urgent transformation of means of production must be clear of their corporate environmental responsibility, and take the responsibility to save the enterprise environment resources and energy, reduce emissions, and improve the green production technology, pay attention to environmental protection in the production activities, achieve "energy saving, consumption reduction, reduction discharging ".In this paper, we first expounded the basic overview of the corporate environmental responsibility in the perspective of ecological civilization, subsequently illustrated the clear definition and characteristics of corporate environmental responsibility, This paper describes the process of the changes in the corporate environmental responsibility system, further discussed the basic theory of corporate environmental responsibility ethics foundation, foundation and economic foundation of law, then introduces the necessity of corporate environmental responsibility in detail. Secondly, we analyzed the flaws of the current corporate environmental responsibility from two aspects, one aspect is the legislative defects, and another aspect is the institutional defects. Thirdly, we made comparison of coordination between economic development and environmental protection and legal system of corporate environmental responsibility in the in terms of construction and the window among Japan, the United States, Germany, the three developed countries, and through comparing the adopted legislation and system suitable to China’s basic situation. Finally, in view of the front lateral longitudinal comparison and analysis,and considering the reality of the practice of corporate environmental responsibility in our country, we concluded and put forward to the pertinent suggestions of perfecting our country’s legal system of corporate environmental responsibility. |