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企业环境责任的履行在短期内往往会影响到企业的经济利益,使企业主动履行环境责任的积极性大大降低,这就需要利用企业的经济特征来调动其内在的自主性动力。而环境成本具有环境性与经济性的双重效应,体现了企业对环境责任的履行。因此,加强企业环境成本管理,从企业内部推动环境责任的履行,是企业实现经济与环境共赢的一项重要任务。
The fulfillment of corporate environmental responsibility will often affect the economic interests of enterprises in a short period of time, greatly reducing the enthusiasm of enterprises in fulfilling their environmental responsibilities. This requires using the economic characteristics of enterprises to mobilize their intrinsic autonomy. The environmental costs with environmental and economic dual effects, reflecting the corporate environmental responsibility to fulfill. Therefore, strengthening environmental cost management of enterprises and promoting the fulfillment of environmental responsibilities from within enterprises are an important task for enterprises to achieve win-win economic and environmental benefits.