自2020年9月中国承诺2030年前实现碳达峰，2060年前实现碳中和以来，助力实现“双碳”目标已成为中国企业履行环保责任的首要话题和实现自身低碳转型、绿色增长的新支点。在明确的政策信号和市场导向下，企业界积极响应，一批领先企业率先提出了碳中和时间表和路线图，并且在降碳的重难点领域展开探索行动。本文旨在系统分析中国企业响应碳达峰碳中和的整体情况，总结中国企业落实“双碳”目标的阶段性特征，展示企业的典型行动和优秀实践案例，并尝试就现阶段观察到的问题提出相关建议。
Since China pledged in September 2020 to peak carbon by 2030 and become carbon neutral by 2060，helping to achieve this target has become a must for Chinese companies to fulfil their environmental responsibilities and a new fulcrum for their green growth. In response to clear policy signals and market pressures，several leading companies have taken the lead in proposing carbon neutrality timetables and road maps，and have launched exploratory actions in key difficult areas. This article aims to systematically analyze the overall response of Chinese enterprises to carbon neutrality，summarize their phased characteristics in implementing targets，show typical actions and excellent business practices，and try to put forward future suggestions on the problems observed at the present stage.
