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面临日益严重的环境污染问题,碳限额与交易作为一种有效的减排政策,要求企业必须树立可持续发展理念,谋求可持续发展的成本战略。论文在梳理了可持续发展成本战略内涵的基础上,探讨了碳限额与交易约束下企业实施可持续发展成本战略面临的问题,由此提出企业实施可持续发展成本战略对策。
Faced with the increasingly serious environmental pollution problems, carbon quotas and transactions as an effective emission reduction policy requires that enterprises must establish the concept of sustainable development and seek cost strategies for sustainable development. On the basis of combing the strategic connotation of sustainable development cost, the paper discusses the problems faced by enterprises in implementing sustainable development cost under carbon quotas and transaction constraints, and puts forward the strategic countermeasures for enterprises to implement sustainable development costs.