为探究ESG与交旅融合之间的耦合机理与作用路径，通过构建“内在逻辑—作用机制—创新路径”分析框架，揭示了ESG与交旅融合在目标协同性、多维驱动性和场景适配性上具有高度一致性，形成双向赋能的内在逻辑。基于环境、社会、治理等3个维度，通过剖析生态约束与低碳协同、普惠共享与价值共创、协同共治与综合管控三大机制，阐明了ESG系统驱动交旅融合高质量发展的作用机理，并结合ESG理念对环境责任、社会公平、治理效能的核心要求，提出构建绿色低碳新范式、打造均等普惠新生态、完善多元共治新体系等创新路径。研究表明，ESG理念能够有效推动交旅融合向更具生态韧性、社会包容性和治理科学性的方向发展，可为相关政策制定与实施推进提供理论支撑与实践参考。

To explore the coupling mechanism and action pathways between ESG and transportation-tourism integration, a research framework of "internal logic-mechanisms-innovative pathways" is constructed, which reveals that ESG and transportation-tourism integration have a high degree of consistency in goal synergy, multidimensional driving force, and scenario adaptability, forming an internal logic of mutual empowerment. Based on the three dimensions of environment, society, and governance, by analyzing the three mechanisms of ecological constraint and low-carbon synergy, inclusive sharing and value co-creation, and collaborative governance and comprehensive regulation, the mechanism of action by which ESG drives the high-quality development of transportation-tourism integration is clarified. And combined with the core requirements of the ESG concept for environmental responsibility, social equity, and governance efficiency, innovative pathways are proposed, including building a new paradigm of green and low-carbon development, creating a new ecosystem of equal and inclusive benefits, and improving a new system of multi-stakeholder governance. The research shows that the ESG concept can effectively promote the development of transportation-tourism integration towards greater ecological resilience, social inclusiveness, and scientific governance, providing theoretical support and practical reference for the formulation and implementation of relevant policies.