在环境风险管理阶段，金融机构应对企业项目实施过程中的环境风险减缓、管理、控制和体制安排措施进行监察和监督，以确保这些措施能够将项目的环境社会影响降低到可接受的范围内。这些监察和监督活动应该贯穿金融机构提供的服务和产品的生命周期。

In the environmental risk management stage,Financial institutions to enterprise in the process of project implementation environmental risk slow/management/Control and system arrangement measures to monitoring and supervision,In order to ensure that these measures can the project environment social influence reduced to acceptable range.The monitoring and supervision activities should be through financial institutions to provide service and product life cycle.

　　金融机构必须清醒地认识到，环境事件对借款企业经济收益的损害会影响借款企业偿还其债务的能力，从而引发金融机构的信贷风险。此外，金融机构还需要发挥其监督和引导作用，促进企业环境社会责任的履行。

Financial institutions must realize soberly,Environmental events on borrowing enterprise economic benefits of damage will affect the borrowing firms the ability to pay its debts,And cause financial institutions of the credit risk.In addition,Financial institutions also need to play its supervision and guidance,To promote the performance of enterprise environmental social responsibility.

　　作为市场经济的活跃主体和对环境有着重大影响的社会组织，企业（非金融企业）在贯彻节约资源和保护环境的基本国策，全面实现十八大提出的生态文明建设的过程中担当着不可替代的责任。而作为向市场主体提供金融产品和服务的中介，金融机构建立环境风险管理体系、实施针对企业的环境社会责任评估，能够在很大程度上引导企业履行其环境社会责任，应当成为金融体系促进生态文明建设的重要措施。

As the market economy active subject and has a significant effect on the environment of social organization,enterprise(Non-financial enterprise)In implementing resource conservation and environmental protection of basic state policy,Achieve eighteen forward the construction of ecological civilization in the process of bear the irreplaceable responsibility.As to the market main body to provide financial products and services of the intermediary,Financial institutions to establish environmental risk management system/Implementation of the enterprise social responsibility for environmental assessment,To a great extent, guide enterprises to fulfill their environment social responsibility,Should become the financial system to promote the construction of ecological civilization is the important measures.

　　环境风险日趋明显 Environmental risk has become increasingly evident

　　加强生态文明建设、加大环境保护力度，必将伴随着政府环保要求的提升和环保执法力度的增强，以及公众环保意识的增强，企业和金融机构将从不同角度面临着日趋明显的环境风险。其中企业的生产行为会对环境产生直接影响，其环境风险主要表现为经营风险和声誉风险。作为向市场主体提供金融产品和服务的中介机构，相比工业企业，金融机构对环境的直接影响微乎其微。然而，当金融机构向涉及环境行为的企业提供资金或服务时，金融机构与环境便有了间接联系，并有可能面临环境风险，主要表现为信用风险和声誉风险。

Strengthen the construction of ecological civilization/Strengthen environmental protection efforts,Will the government with the requirements of environmental protection and promotion of environmental protection law enforcement enhancement,And the strengthening of environmental protection consciousness,Enterprises and financial institutions from different point of view facing day by day obvious environmental risk.The enterprise production behavior will have a direct impact on the environment,The environmental risk mainly for business risk and reputation risk.As to the market main body to provide financial products and services of the intermediary organizations,Industrial enterprise compared,Financial institutions to the environment directly affect very little.however,When financial institutions involved in environment to the behavior of the enterprise to provide financial and service,Financial institutions and the environment had indirect contact,And may face the risk of environment,Main show is credit risk and reputation risk.

　　我国金融机构当前尚未建立有效的项目环境风险评估机制，蓝田事件、绿城事件、厦门海沧PX项目事件等风险事件触目惊心。必须清醒地认识到，环境事件对借款企业经济收益的损害会影响借款企业偿还其债务的能力，从而引发金融机构的信贷风险。同时，当金融机构所持有的抵押固定资产（如土地）被污染时，抵押物品的价值和流动性将大打折扣，使金融机构面临的信贷风险增加。此外，当金融机构与对环境采取不负责任态度的企业有业务联系时，金融机构更容易受到公众的联合抵制、媒体曝光以及其他利益相关者的问责，从而给金融机构带来声誉风险。因此，在生态文明建设背景下，作为企业最主要的融资来源，金融机构有必要实施企业环境社会责任评估，促使企业更加主动地适应国家在推进生态文明建设进程中经济与产业结构的调整趋势，并促进金融机构整体环境风险管理体系的完善和水平的提升。

The current our country financial institutions has not been set up effective project environment risk assessment mechanism,Lam tin events/Green city on the event/Xiamen haicang PX project events had risk events.Must realize soberly,Environmental events on borrowing enterprise economic benefits of damage will affect the borrowing firms the ability to pay its debts,And cause financial institutions of the credit risk.At the same time,When the financial institutions of the securities held by fixed assets(Such as land)Was contaminated,Mortgage goods value and liquidity will sell at a discount greatly,Make financial institutions face an increased risk of credit.In addition,When the financial institutions and to the environment take irresponsible attitude enterprise have business relationship,Financial institutions are more likely to get the public's boycott/Media exposure and other stakeholders accountability,Financial institutions to bring reputation risk.so,In the ecological civilization construction background,As the enterprise the main financing source,Financial institutions is necessary to implement enterprise environment assessment of social responsibility,Promote the enterprise more actively adapt to the countries in promoting the construction of ecological civilization in the process of economy and the adjustment of industrial structure, trend,Financial institutions and promote the overall environmental risk management system and the improvement of the level of ascension.

　环境风险管理体系需完善 Environmental risk management system need to be perfected

　　金融机构对企业环境社会责任的评估体现在金融机构的环境风险管理体系中。金融机构的环境风险管理体系包括环境风险识别、分类、分析及管理。

Financial institutions to enterprise environmental social responsibility evaluation reflected in financial institutions environment risk management system.Financial institutions environment risk management system including environmental risk identification/classification/The analysis and management of.

　　在环境风险识别阶段，金融机构将对企业项目可能产生的环境风险进行识别。在该阶段，金融机构需要评估的要素有：企业项目的经营环境、企业开展项目所需要的活动和投入、企业减少其项目环境和社会影响的控制和管理措施。通过这些要素评估，金融机构将能够了解并判断企业项目的环境社会影响，识别风险程度，比如：对周边环境和社区可能产生的影响，企业过去行为造成的环境影响，企业为减少污染、保持施工场所安全所采取的控制及管理措施，以及企业投入到项目中的自然资源所造成的影响等。

In the environmental risk identification stage,Financial institutions to enterprise project possible environmental risk identification.In this stage,Financial institutions need to evaluate elements have:Enterprise project management environment/Enterprise to carry out the project need activities and investment/Enterprise reduce the project environment and the social influence of the control and management measures.Through the evaluation of these factors,Financial institutions will be able to understand and judge enterprise project environment social influence,Recognition degree of risk,Such as:To the periphery environment and community may effect,Enterprise past actions impact on the environment,Enterprise to reduce pollution/Keep the construction site safety has taken control and management measures,And the enterprise put in to the project of the impact of natural resources, etc.

　　在识别环境风险的基础上，根据项目的类型、地理位置、对环境的敏感性和规模以及项目可能带来的影响的性质和大小，可以将项目分为A、B、C三类。A类项目对环境和社会有着重大影响，且其影响具有多样性、不可逆转性和不可预测性。B类项目对环境和社会的负面影响小于A类项目，且多数影响是可修正可预测的。如果一个项目对环境和社会的影响微乎其微，那么此类项目被归为C类。

In recognition of the environmental risk based on,According to the type of project/The geographical position/To the environment sensitivity and scale and project the possible impact of the nature and size,Can be divided into A project/b/C three.A kind of project on the environment and society has A significant effect,And the influence of diversity/Do not NiZhuanXing and unpredictability.Class b project on environment and social negative influence is less than A class project,And most of the influence is can be modified predictable.If a project on the environment and the social effects of very little,So this kind of project is categorized as C.

　　项目类别不同，金融机构环境风险分析的工具和程度也不相同。对于A类项目，金融机构需要对其进行环境影响评估、环境行动计划、环境审计、公众咨询和信息披露计划；B类项目对应的分析工具包括环境管理分析、合规性评估以及纠错行动计划。

Project category different,Financial institutions environment risk analysis tools and level is not the same.For A kind of project,Financial institutions need to carry on the environmental impact assessment/Environment action plan/Environment audit/The public consultation and information disclosure plan;Class b project corresponding analysis tools include environmental management analysis/Compliance evaluation and correction action plan.

　　在环境风险管理阶段，金融机构应对企业项目实施过程中的环境风险减缓、管理、控制和体制安排措施进行监察和监督，以确保这些措施能够将项目的环境社会影响降低到可接受的范围内。这些监察和监督活动应该贯穿金融机构提供的服务和产品的生命周期。

In the environmental risk management stage,Financial institutions to enterprise in the process of project implementation environmental risk slow/management/Control and system arrangement measures to monitoring and supervision,In order to ensure that these measures can the project environment social influence reduced to acceptable range.The monitoring and supervision activities should be through financial institutions to provide service and product life cycle.

　　此外，金融机构还需发挥其监督和引导作用，促进企业环境社会责任的履行。但金融机构对企业的环境社会责任评估只是企业履行其环境社会责任的外部动因，要从根本上实现企业环境社会责任的履行，企业自身还须采取行动进行相应变革，积极主动地承担全球经济一体化背景下的企业环境社会责任。企业应促进环境保护的技术革新，提升企业品牌形象、增强竞争力，同时建立企业环境社会责任评价体系，将环境责任纳入到企业发展战略和政策中，并渗透到企业的生产经营中。在战略强化环境社会责任的同时，企业还应加强环境管理体系的构建，并提高员工环境保护意识，实施有关环境管理的能力建设。 （作者单位：中央财经大学气候与能源金融研究中心）

In addition,Financial institutions should also play its supervision and guidance,To promote the performance of enterprise environmental social responsibility.but financial institutions to enterprise's environmental social responsibility assessment is only enterprise to fulfill its environmental social responsibility external reason,To get to the root of social responsibility to realize enterprise environmental performance,Enterprises must take action accordingly change,Actively undertake under the background of global economic integration of enterprise environmental social responsibility.Enterprise should promote environmental protection technology innovation,Promote the enterprise brand image/competitiveness,At the same time build enterprise environment social responsibility evaluation system,The environmental responsibility into the enterprise development strategy and policy,And permeate in the production and operation of enterprises.In the strategy to strengthen environmental social responsibility at the same time,Enterprises should strengthen environmental management system construction,And to improve their environmental protection consciousness,The implementation of the environmental management ability construction. (The author unit:The central university of finance and economics climate and energy financial research center)