In recent years, with the double-carbon goals and sustainable development becoming more and more popular, the concept of ESG has appeared more and more frequently in our field of vision. The relevant research on the ESG concept is currently in the preliminary stage. Starting from ESG and its three sub-dimensions (environmental performance, social responsibility, corporate governance), this study sorts out the relationship between ESG and its three sub-dimensions and corporate value, and analyzes the existence of ESG and its three sub-dimensions and corporate value. The reasons for the correlation and the future direction of ESG research are given.