ESG plays an important role in promoting business to achieve the sustainable development goals，and cross-border e-commerce as an important force driving the globalization. It is increasing the widespread concern with the capacity building of ESG. Based on the introduction of the connotation，the value，the development background and the current situation in cross-border e-commerce enterprises’ ESG，the report proposes that cross-border e-commerce enterprises face ESG compliance challenges such as the compliance with the carbon emission regulation，the labor rights，the privacy and data security，the intellectual property compliance，and the sustainable supply chain management. It is also suggested that enterprises adhere to the working ideas of the endogenous integration，the intelligent driving and localization issues，and start from the aspects of ESG vision and objectives，ESG governance structure，ESG implementation framework，ESG information disclosure and communication quality，so as to improve the construction of enterprise ESG capacity and the level of modern green governance.