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.