The practice of ESG concept is of great significance for enterprises to achieve high-quality development, and enterprises with good ESG performance pay attention to the assumption of responsibility for the society, environment and corporate governance while developing the economy, which coincides with the requirements of high-quality development of enterprises. Therefore, improving ESG performance of enterprises is to achieve a certain degree of high-quality development. Based on the concept of sustainable development and economics, the study systematically analyses the relationship between housing enterprises’ ESG performance performance and transparency of accounting disclosure. Then the model is constructed for empirical analysis, and 1,550 data of Ashare listed companies in Shanghai and Shenzhen during the eight-year period from 2015 to 2023 are selected as samples, and the hypotheses proposed in the article are verified through regression analysis and robustness test. The results of the study show that the better the ESG performance performance and capital structure of housing enterprises, the higher the transparency of accounting disclosure, and the capital structure index plays a mediating effect in the process of the role of ESG performance on the transparency of accounting disclosure. The transparency of accounting information disclosure can be enhanced in three aspects: improving the initiative of corporate disclosure, establishing and improving relevant regulations and standards, and strengthening the role of third-party supervision.
