Trade, the global flow of capital, while increasing the economic interests of all parties involved, has also led to the globalization of environmental issues. As the main carrier of economic globalization, multinational corporations have the scale of production that other types of enterprises can't match. This also means that the negative impacts of the multinational corporations on their own business practices may be neglected. It will also be huge. Moreover, the reality shows that multinational corporations should bear the main responsibility for transboundary environmental pollution on a global scale. To clarify the connotation of environmental legal responsibility of multinational corporations, this paper distinguishes environmental responsibility. The first part, first of all, I will introduce the multinational corporations, environment, legal responsibility, environmental legal responsibility, multinational company environmental legal responsibility and its characteristics are defined, and then the environmental legal responsibility of multinational corporations and their environmental responsibilities and the relationship with other companies in the host country are analyzed. The second part discusses the origin of the environmental legal responsibility of multinational corporations, the theoretical basis and the urgency of legal regulation, which provides sufficient theoretical support for the company to assume environmental legal responsibility. The third part analyzes the regulation of the extraterritorial environmental liability of multinational corporations and the enlightenment to the statute of the country. It mainly analyzes the regulation of transnational corporations by the international community and the regulation of multinational corporations. The forth part, I will discuss about the allocation of the of liability burden for the environment tort. The last part, it's the issues of private international law jurisdiction and law application arising from the accountability of environmental tort liability of transnational corporations.