能源化工财经与管理

当前，可持续发展以及环境、社会和公司治理（ESG）的重要性日益凸显。特别是2020年9月中国向世界提出“双碳”目标以后，环境因素在ESG评价体系中的作用愈发重要。规范、客观地披露环境会计信息，不仅有利于均衡企业经济发展的质量与效益，还可以增强企业创造长期价值的能力，促进企业可持续发展。文章在简要概述国内外环境会计信息披露政策的基础上，以中国石化为例，分析了环境会计信息披露的现状和问题，并对ESG背景下环境会计信息披露机制的构建作出了有益探索。

Currently, sustainability and environmental, social, and governance(ESG) are becoming increasingly important. Especially after China proposed the "dual carbon" goal to the world in September 2020, the role of environmental factors played in the ESG evaluation system has become increasingly critical.Standardized and objective disclosure of environmental accounting information not only is conducive to balancing the quality and efficiency of enterprises' economic development, but also help to enhance their ability to create long-term value and promote the sustainable development. Based on a brief overview of domestic and international environmental accounting information disclosure policies, this paper analyzes the current situation and problems by taking Sinopec as an example, and makes a useful exploration of the construction of environmental accounting information disclosure mechanism in the context of ESG.