Against the backdrop of the global ESG investment scale exceeding 40 trillion USD and corporate ESG information disclosure having become an "institutional necessity "

China's State-owned Assets Supervision and Administration Commission of the State Council (SASAC) has explicitly required that ESG work be incorporated into the overall management of social responsibilities. However

existing studies mostly focus on technical analysis of ESG disclosure quality

with insufficient attention to the structural issues where greenwashing undermines the accounting ethics system. This paper

based on the theoretical framework of Kantian deontology and Weberian responsibility ethics

adopts a multiple case study method

selecting typical cases of China's CSI 300 enterprises and multinational corporations to systematically deconstruct the logic of ethical anomie in greenwashing behaviors during the production

disclosure

and supervision of accounting information. The study finds that enterprises implement ethical evasion through "data rhetoric"

"responsibility hollowing"

and "technological instrumentalization". The essence of this is the systematic alienation of accounting ethics from "value orientation" to "compliance game"

constituting an institutional ethical escape. Based on a three-dimensional analysis of ethical motives

behavioral characteristics

and governance needs

this paper constructs an integrated governance scheme covering ethical supervision

ethics education empowerment

and technological ethical regulation

providing theoretical support and practical guidance for consolidating the ethical foundation of ESG information disclosure.