本报告从蓝碳的定义和概念入手，分析发展海洋碳汇的主要意义以及国家、地方目前对开展蓝碳交易的支持政策和实践经验，研究通过蓝碳交易实行碳中和助力企业ESG、企业在绿色融资企业库参评过程中的蓝碳运用、蓝碳金融赋能金融机构践行ESG理念三大领域，深入探究蓝碳与ESG投资的内在联系和融合发展。通过分析研究，建议将企业开展蓝碳开发和蓝碳交易情况纳入E SG评价范围，特别是对企业运用蓝碳进行碳中和的项目予以重点披露和关注，鼓励企业参与蓝碳技术的科学研究，有利于推动ESG投资创新，促进ESG与蓝碳经济深度结合。
Starting with the definition and concept of blue carbon，this paper analyzes the significance of carbon sinks and the current national and local support policies and practical experience for carrying out blue carbon emission trading. It studies three major areas，namely，the implementation of carbon neutrality through blue carbon emission trading to help enterprises ESG，the use of blue carbon in the process of participation in green financing enterprise identification，and the implementation of ESG concepts by blue carbon financial institutions，and deeply explores the internal relationship and integrated development of blue carbon and ESG investment.
