一、问题缘起金融风暴、次贷危机给人们带来的沉痛教训,乃至全球变暖、环境恶化引致人们的忧心忐忑,都不得不让理论界与实务界重思包括金融机构在内的企业所应承担的社会责任,赤道原则的产生就是突出事例。赤道原则(Equator Principles,EPs)是一种风险管理的框架,主 First, the problem originated from the financial turmoil, the subprime mortgage crisis, painful lessons brought to the people, and even global warming, environmental deterioration caused people’s worries, have to let theorists and practitioners to rethink, including financial institutions, including enterprises Should bear the social responsibility, the emergence of the equatorial principle is a prominent case. Equator Principles (EPs) is a framework of risk management