Abstract
As a new investment concept, ESG is the abbreviation of Environmental, Social and Governance. It is an investment concept and enterprise evaluation standard that focuses on corporate environmental, social and governance performance rather than financial performance. By analyzing ESG, we can evaluate the performance of enterprises in terms of sustainable economic development and fulfilling social responsibilities. In recent years, driven by PRI, ESGs have developed rapidly around the world. There are few studies in the existing literature dealing with the relationship between ESG performance and sustainability of companies in the heavy pollution industry, and even fewer studies have examined the mechanism of media attention as a mediating variable. To address the above issues, this paper firstly analyzes the theoretical analysis of ESG performance and sustainability, and analyzes the current situation of ESG performance and sustainability in heavy pollution industry, reveals the status of ESG performance and sustainability of listed companies in heavy pollution industry in China, and preliminarily explores the relationship between ESG performance and sustainability in heavy pollution industry companies.
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