金融科技赋能企业环境责任履行的现状、渠道与启示——基于“监督”和“治理”视角
The Current Status, Channels, and Insights of FinTech in Empowering the Fulfillment of Corporate Environmental Responsibility—From the Perspectives of “Supervision” and “Governance”

党的二十大提出，要推动经济社会绿色发展，加快企业发展方式绿色转型。在高质量发展的背景下，研究企业环境责任的履行是实现“双碳”目标和企业绿色发展的必由之路。金融科技作为企业金融领域的重要支撑，能够为企业环境责任的履行持续赋能，为企业环境责任承担提供强有力的支持和监督。文章主要介绍我国企业环境责任的发展现状和问题，并据此分析金融科技如何通过“监督作用”和“治理作用”赋能企业环境责任履行，并据此提出金融科技有企业绿色化融合发展的相关建议和启示。
The 20th National Congress of the Communist Party of China has proposed to promote the green development of the economy and society, and to accelerate the green transformation of enterprise development models. Against the backdrop of high-quality development, studying the fulfillment of corporate environmental responsibility is an essential path to achieving the “dual-carbon” goals and green development of enterprises. Financial technology, as an important support in the field of corporate finance, can continuously empower the fulfillment of corporate environmental responsibility and provide strong support and supervision for enterprises to bear environmental responsibilities. This article mainly introduces the development status and issues of corporate environmental responsibility in China, and based on this, analyzes how financial technology can empower the fulfillment of corporate environmental responsibility through “supervisory roles” and “governance roles”, and accordingly puts forward relevant suggestions and insights for the integrated development of financial technology and corporate greening.