ESG risk will affect many aspects of corporate finance, compliance, reputation, etc., and then affect the entire management operation and development of the enterprise. Therefore, the decision-making layer of the enterprise is very important for ESG risk management. Investors are also paying more attention to the soundness of ESG risk management at corporate governance. According to the CFA Institute5, governance factors are the factors most widely incorporated in investor investment analysis and decision making. Investors hope that listed companies can disclose more information on ESG risk management to facilitate a comprehensive assessment of corporate sustainable development.