Eco-Industrial Symbiosis Network (ESN) is a complex ecosystem consisting of a variety of enterprises and embedded relationships, in which all enterprises closely interact and cooperate with each other on economic, social, and environmental issues. The fundamental principle to develop an ESN is that all enterprises must cooperate each other in regard to environmental performance by improving resource productivity and eco-efficiency of the whole system. In order to explore the basic elements and principles of the system, the paper examines the corporate environmental responsibility (CER) in terms of environmental ethics and divides it into five categories, that is, environmental and health training, environmental/eco-design, green/sustainable consumption, extended producer responsibility, as well as comprehensive utilization of wastes and pollution control. Furthermore, the paper proposes the operational mechanism and formation process of five corporate environmental responsibilities within a market-based economic system. In the end, the paper provides an analytical framework for ESN based on the technological, financial and social feasibilities.