In the contemporary era, the rapid pace of economic development and the continuous growth of population have brought environmental issues to the forefront of global attention. Enterprises, as key agents in economic progress, play a pivotal role in realizing sustainable development through their environmental stewardship. China, as a developing nation, has experienced significant economic growth through its accelerated industrialization process; however, this has been accompanied by challenges such as resource wastage and environmental pollution. Thus, examining the objectives and prospects of enterprises under environmental policy is crucial for driving economic transformation and enhancing corporate social responsibility.