The environmental responsibility of enterprises is an important factor of social responsibility, which is a topic of interest, especially in the context of climate change today. Similar to social responsibility, environmental responsibility is not only a legal responsibility but also a business ethic of enterprises. In this article, the authors will discuss the responsibility of enterprises in responding to climate change, on that basis, pointing out directions for perfecting the law on responding to climate change in accordance with the requirements of practice and at the same time achieving the goal of sustainable development of the country in the present stage.

Index Terms- Enterprise, environmental responsibility, climate change, responding to climate change