ESG（环境、社会和公司治理）信息披露在绿色金融发展与 “双碳” 目标推进背景下愈发重要，却面临标准化缺失、“漂绿” 等问题。本文梳理相关研究发现，ESG 信息披露对审计费用的影响具有多维度特征：高质量披露能降低企业信息与运营风险，进而减少审计费用；而披露不充分、ESG 评级分歧及 “漂绿” 行为会增加审计风险与投入，推高审计费用。媒体关注、环境规制等因素在二者关系中存在调节作用。未来研究可聚焦 ESG 各维度影响、二者动态关系及多因素调节效应，为审计实践与政策制定提供理论支撑。

Against the backdrop of green finance development and the advancement of the “dual carbon” goals, ESG (Environmental, Social, and Governance) information disclosure has become increasingly important. However, it faces issues such as a lack of standardization and "greenwashing." This paper reviews relevant research and finds that the impact of ESG information disclosure on audit fees exhibits multidimensional characteristics: high-quality disclosure can reduce corporate information and operational risks, thereby decreasing audit fees; conversely, insufficient disclosure, ESG rating disagreements, and "greenwashing" behaviors increase audit risk and effort, driving up audit fees. Factors like media attention and environmental regulations play a moderating role in this relationship. Future research could focus on the impact of individual ESG dimensions, the dynamic relationship between ESG disclosure and audit fees, and the moderating effects of multiple factors, providing theoretical support for audit practice and policy formulation.