Currently ,the multinational companies are involved in international development and utilization of re -sources more frequently , and cases of causing damage to the environment of the host country is also increasing , such as the Bohai Bay oil spill , so that the topic as to how to determine the responsibility when a multinational causes environmental damage to the host country becomes a hot issue .Considering the social responsibility and environmental responsibility of multinational corporate , taking into account the special organizational structure of multinationals , with a view to protect the economic interests of multinationals so as to promote cross-border in-vestment as well as the environmental interests of the host country , the parent company of the multinational should bear against the supplemental liability for casuing damage to the environmental interests of the host coun -try.%当前，跨国公司参与国际资源开发利用活动越来越频繁，造成东道国环境损害的几率也越来越高，如渤海湾溢油事故。如何确定跨国公司对东道国造成环境损害的责任承担机制成为一个热门话题。从跨国公司企业的社会责任和环境公平责任出发，考虑到跨国公司特殊的组织结构形式，同时为了达到兼顾保护跨国投资者的经济利益和东道国的环境利益的目的，跨国公司母公司应承担侵害东道国环境利益的补充责任。
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