The “Superficial Strength, Underlying Weakness” of ESG and Strategies for Enhancing High-Quality Corporate Development

Abstract

Abstract Abstract In the process of Chinese modernization, Environmental, Social, and Governance (ESG) indicators have emerged as a core benchmark for evaluating high-quality corporate development. However, the phenomenon of “superficial strength but underlying weakness”—where impressive disclosures coexist with distorted internal realities—has become a critical challenge to the effectiveness of ESG practices. This paper analyzes the roots of this discrepancy and proposes strategies from three dimensions: corporate governance, government regulation, and societal oversight. The goal is to support enterprises in aligning economic performance with social value, thereby advancing toward sustainable, high-quality development.