Modern Economics & Management Forum

The rapid development of global economy has brought about problems such as environmental pollution, lack of social responsibility and imbalance of corporate governance. The concept of ESG is put forward with the concept of sustainable development, and the disclosure of ESG information has become the top priority of enterprise development. Small and medium-sized enterprises are an important part of China's economic development, and ESG information disclosure can reduce the capital cost of small and medium-sized enterprises, alleviate financing pressure and improve the resilience of enterprises. With the implementation of ESG in China, it is found that small and medium-sized enterprises are short of ESG information disclosure, insufficient cognition of ESG information disclosure, incomplete disclosure and other problems. This paper analyzes the problems existing in the process of ESG information disclosure for small and medium-sized enterprises and puts forward countermeasures.