“System Of Systematic Methodology” (SOSM) requires that system practitioners not only check the problem situation from many different angels, but also integrate different systematic methodologies. It respects the strengths of various schools of system thinking and encourages different methods. For the complex system of CER, it can be improved through rigorous methods of system science to solve the current problem. The long-standing smog has seriously affected the daily life and public health, and has attracted wide attention from the whole society. It is an urgent problem that needs to be tackled with. In order to understand the actual situation of CER awareness and implementation, and to provide reference for the key indicators of CER construction, an empirical study on 30 Chinese heterogeneous enterprises is carried out. Based on the views and methodologies of SDS and learning from SOSM, this chapter combines the qualitative analysis and quantitative research and strives to achieve the research objective. By principle component analysis, the main factors of corporate environmental responsibility (CER) are found out: 1. Consumer satisfaction; 2. Investor satisfaction; 3. The frequency of environmental reporting to investors; 4. The importance of CER; 5. The status of CER in corporate social responsibility; 6. The government’s regulation of the enterprise environment; 7. Corporate correspondence to environmental protection laws and regulations; 8. The clear internal environmental management work resources, responsibilities and authority. This result is of significance to guide the key work of enterprise environmental management. Additionally, by cluster analysis, the 30 companies are classified into three main sets and got different CER assessment.