Abstract

Under the background of "dual carbon", ESG performance is an important indicator to measure the sustainable development of the green economy of enterprises. ESG information disclosure is the behavior of enterprises to disclose information to internal information users and external stakeholders, and it is the guarantee for enterprises to improve internal risk governance and strengthen external risk management and control. This paper will analyze the status quo of ESG information disclosure of new energy companies on the basis of elaborating the relevant content of ESG information disclosure, and study the impact of ESG information disclosure on green innovation performance of new energy companies. ESG information disclosure has a more significant positive impact on the green innovation performance of new energy companies.

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