SEA是一个非常有用的工具，可以帮助各国政府和机构根据《巴黎协定》开展合作，实现减少碳排放和应对气候变化的目标。SEA框架下有许多不同的实践，本文主要关注企业社会责任(CSR)及其在实现《巴黎协定》目标中的作用。企业社会责任是指世界范围内私营企业为实现更高水平的社会责任而采取的一种方式。企业社会责任要求私营企业为自己的行为制定内部准则和道德规范，规范自己的行为。虽然企业社会责任最初是一种企业自律的形式，但在全球范围内逐渐演变为一种强制性的实践(Sheehy, 2012)。世界上大多数最大的和上市的公司会自愿选择报告他们在遵守企业社会责任准则方面所做的努力，以及他们的业务运作和活动是否也遵守这些准则。企业社会责任的目标是建立一种商业制度和环境，鼓励私营企业主动促进社会的整体福利，而不是仅仅关注私人利益。公司财务理论认为，一个公司应该根据自己的最大利益行事，而公司在制定战略计划和利益时，通常不会考虑业务过程中产生的外部性。因此，在这个场景中需要来自政府的干预。然而，一个公司所产生的负外部性是很难完全解释的，所以公司主动促进公众的利益是很重要的，比如保护环境和减少污染(Sharp & Zaidman, 2010)。在这方面，企业社会责任还可以帮助世界各国政府推动私营企业遵循和实现《巴黎协定》的目标。
SEA is a very useful tool, which can help governments and agencies around the world to cooperate and achieve the goal of reduce carbon emissions and combat climate change under the Paris Agreement. There are many different practices under the framework of SEA, and this essay mainly focuses on corporate social responsibility (CSR), as well as its role in achieving the goals set in the Paris Agreement.CSR refers to an approach adopted by private businesses in the world, aimed at achieving a higher level of social responsibilities. CSR requires the private businesses to set up internal guidelines for their own activities and ethics to regulate their own behaviours. Though CSR started out as a form of corporate self-regulation, it has gradually evolved into a mandatory practice globally (Sheehy, 2012). Most of the largest and public companies in the world would voluntarily choose to report their efforts in conforming with the CSR guidelines, and whether their business operations and activities are following the rules too.The goal of CSR is to establish a business system and environment that encourages the private companies to voluntarily promote the overall welfare of the society, rather than just focusing on private benefits. Corporate finance theories suggest that an individual company should act to its own maximum benefits, while the externalities produced in the process of its business are usually not considered by the company when making strategic plans and benefits. Thus, it would require the intervention from the government in this scenario. However, it would be hard to fully account for the negative externalities produced by a certain company, so it is important for the company to voluntarily promote the benefits of the public, such as protecting the environment and reducing pollution (Sharp & Zaidman, 2010). In this regard, CSR could also help governments around the world push the private businesses to follow and achieve the goals in the Paris Agreement.