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,a carbon cap-and-trade system as an effective policy of emissions reduction requires enterprises to structure the concept of sustainable development and bring up an integrated cost strategy of the sustainable development.Through defining inherent understandings of the sustainable development strategy,this paper explores potential problems that the cost strategy of business sustainable development might have.Lastly,this paper puts forward coping strategies for implementing the cost strategy of business sustainable development.
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