Abstract:Environmental, Social and Governance (ESG) refers to the assessment of the sustainability of business operations and their social impact from three dimensions, i.e., environmental, social and corporate governance. ESG has three crucial components, namely ESG disclosure, ESG assessment, and ESG investment. Since the sustainable development and ecological civilization gradually become a consensus among various stakeholders, ESG has also become a hot topic in practice and research, focusing on establishing relevant mechanics for ESG practices, building ESG investment infrastructure, consolidating ESG disclosure rules, establishing compatible assessment framework with international standards and seek right of speech. ESG focus on the environment and sustainable development, but the interdisciplinary coupling of ESG and eco-environmental sciences is clearly insufficient. This paper reviewed the development of ESG practices in China and divided them into three stages: the initial stage (2005-2009), the development stage (2010-2017), and the comprehensive deepening stage (2018 to current). Through the analysis of the relationship between the 10 mainstream ESG evaluation indicator systems at home and abroad with the Sustainable Development Goals (SDGs) of the United Nations, it is indicated that ESG's attention to the ecological environment is highly consistent with the Sustainable Development Goals, indicating a close connection between ESG and eco-environmental sciences. Eco-environmental sciences research can provide a scientific foundation and technical support for ESG practice, and ESG also provides a focus for the intersection of eco-environmental sciences with other related disciplines. According to the CiteSpace analysis of ESG research literatures both at home and abroad, it is found that existing researches mainly focuses on listed companies and financial institutions, and the relevant researchers mainly come from fields such as finance, economy, society, management, and even business. In recent years, although more and more literature has been involved in the fields of environment, climate change, and sustainable development, the overall integration with eco-environmental sciences still needs to be developed and deepened. ESG, as a concrete practice of sustainable development at the enterprise level, will fundamentally reshape the economic, industrial, and energy development methods, bringing many investment and development opportunities worth attention. At the same time, a major opportunity and challenge is to establish the system of ESG research and practice based on eco-environmental sciences, and to promote the deep integration of eco-environmental sciences and ESG. On this basis, this paper provides an outlook on how to carry out relevant practices and research in the future, in order to provide reference for scholars in the field of eco-environmental sciences to carry out ESG research.