本文基于绿色低碳的经济大环境，以及企业开始追求高质量、安全稳健发 展的总体趋势，讲述了环境、社会和公司治理信息披露（即“ESG 信息披露”）对企业的重要性以及何为 ESG 信息披露。对 ESG 信息三个维度的指标进行评分可以指引企业在下一年度应当改进的地方，帮助企业完善其 ESG 信息披露， 从而增强企业的竞争优势，有利于企业的长足发展。由于我国 ESG 的相关发展相较于发达国家起步算晚，国内企业的 ESG 信息披露还存在着诸多问题。本文选取我国银行业的领先机构，以上海浦东发展银行股份有限公司（浦发银行）为例对我国企业 ESG 信息披露进行研究，发现其现存的问题并尝试给出相应的对策建议。

Based on the green and low-carbon economic environment and the general trend that enterprises begin to pursue high-quality, safe and steady development, this paper tells the importance of environmental, social and corporate governance information disclosure (namely "ESG information disclosure") to enterprises and what ESG information disclosure is. Scoring the three dimensions of ESG information can guide enterprises to improve in the next year, help enterprises improve their ESG information disclosure, thereby enhancing their competitive advantages, which is conducive to the long-term development of enterprises.Due to the development of ESG in China started late compared with developed countries, there are still many problems in ESG information disclosure of domestic enterprises. This paper selects leading institutions in China's banking industry, and takes Shanghai Pudong Development Bank Co., Ltd. (SPDB) as an example to study the ESG information disclosure of Chinese enterprises, finds out its existing problems and tries to give corresponding countermeasures and suggestions.