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在可持续发展与经济高质量发展理念的引导下，非财务信息的作用日渐显著。逐渐扩大的利益相关者需求成为企业决策与经营的重要考量因素。企业不仅要关注企业经营效益，还要关注其所派生的社会成本效益。环境、社会与治理（ESG）信息作为企业非财务信息披露较为体系化的信息集合，将该系列指标加以评分衡量，有助于对企业实现可持续发展目标起到指导性作用。而我国的ESG信息披露体系目前尚处于初步探索阶段。因此，如何选择ESG信息披露的模式以及披露内容，以满足ESG信息质量要求，并提高ESG信息披露质量以满足各层面报告使用者的对信息的需求，是当前重点需要关注和解决的问题。

基于上述前提，本文首先通过梳理ESG信息披露内涵与CSR及可持续发展的关系，厘清其概念内涵与关系。再从ESG的披露影响因素、质量评价以及披露作用三个方面对研究现状进行梳理，最后整理国内外ESG报告发展现状，分析在当前企业ESG信息披露的现状。并选取重污染石油化工行业的典型代表，以中国石油化工股份有限公司（本文简称中国石化）为例对企业ESG的信息披露进行研究，并试图得到相应的对策和建议。

本文通过分析ESG信息披露实践与中国石化在ESG信息披露案例后发现，中国内地ESG信息披露制度主要集中在环境信息的法律法规，未形成较为统一的ESG信息披露框架。而对中国石化而言，其ESG信息披露整体情况较好，但依然存在ESG信息披露混乱与重叠、指标不够细化以及气候变化下的战略披露不完善等问题。并针对上述问题提出相应的改进建议。希望对我国在ESG信息披露方面工作有所帮助。

Guided by the concept of sustainable development and high-quality economic development, the role of non-financial information is becoming increasingly prominent. The increasing demands of stakeholders have become the focus of enterprise decision-making and operation. Enterprises should not only pay attention to the operational benefits of enterprises, but also pay attention to the social cost benefits. Environmental, Social, and Governance (ESG) information is a systematic collection of non-financial information disclosed by enterprises. Scoring and measuring this series of indicators can help guide the sustainable development of enterprises. However, China's ESG information disclosure system is still in the preliminary exploration stage. Therefore, how to choose the mode and content of ESG information disclosure to meet the ESG information quality requirements, and improve the quality of ESG information disclosure to meet the information needs of reporting users at all levels, is currently a key issue that needs to be focused on and addressed.

Based on the above premise, this article first clarifies the conceptual connotation and relationship of ESG information disclosure through sorting out its relationship with CSR and sustainable development. Then, it sorts out the research status from three aspects: the impact factors of ESG disclosure, quality evaluation, and the role of disclosure. Finally, it sorts out the development status of ESG reports at home and abroad, and analyzes the current status of enterprise ESG information disclosure. And select a typical representative of the heavily polluted petrochemical industry, take China Petrochemical Corporation (Sinopec) as an example to study the information disclosure of enterprise ESG, and try to obtain corresponding countermeasures and suggestions.

Based on the analysis of ESG information disclosure practices and cases of Sinopec in ESG information disclosure, this article finds that the laws and regulations on environmental information in mainland China are mainly concentrated, and a relatively unified ESG information disclosure framework has not been formed. For Sinopec, the overall situation of its ESG information disclosure is good, but there are still problems such as confusion and overlap in ESG information disclosure, insufficient refinement of indicators, and imperfect strategic disclosure under climate change. And propose corresponding improvement suggestions for the above issues. I hope it will be helpful for China's work on ESG information disclosure.