As some scientific and technical progress take place concerning environment, more and more the multinationals are brought to take in account their environmental responsibilities. Acting soon under constraints, soon in a completely voluntary way and in a preventive gait, these societies are brought to put an environmental management system in place and to conduct a continuous improvement of their environmental performances, as the reduction of the polluting broadcasts, the reprocessing more and more efficient of the garbage, an improvement manufacturière or an improvement of the environmental communication in external (towards the taking parts) and in intern (towards the employees). On the social plan, since the arrival, in 2009, of Kibali Gold mines in the surrounding territories to exploit gold, the environmental question didn't stop enrolling in the center of preoccupation of the taking parts because several measurements of this environmental question have been affected directly because being greatly coins pressure and modification or deterioration. On the international plan, the protection of the environment nearly became a preoccupation present on all diaries of the international actors in the hope to brake to best, to slow down the climatic warming up. The multinational Kibali Gold mines endowed themselves with a code and a mining regulation, that constitute the legal arsenal emanating the backing of the environmental institutions permitting to improve the environmental responsibility thus. These economic instruments constitute a means of environmental regulation. They are composed of the environmental tax system and the markets of negotiable permits of broadcast. These last, a long time remained to the stage of the theoretical representation, are used on a big scale in the setting of the protocol of Kyoto in order to reduce the polluting broadcasts. The objective is to fight against the climatic change to the international level while instituting a global quota of emission of gases to greenhouse effect under the shape of a distribution of broadcast permit. Although that, the environment took the size of the environmental deteriorations and their consequences on the climate and the ecosystem. The environmental responsibility becomes the panacea to the ecological crisis and the lasting development notion makes itself echo of it while anchoring however in a vast dynamics. Besides, the lasting development declines itself to the industrial level by the social responsibility of the enterprises. Strength is to note that the institutional and industrial are far from being at the height of the environmental challenges. Historically, the authorized instruments have been mobilized to face the irreversible deteriorations. In spite of the theoretical and empiric proofs, the ecological tax system doesn't answer the economic recommendations. The reasons to these failures reside in the difficulties of acceptability and adjustment.