Under the guidance of the concept of sustainable development and the "dual carbon" goals, the establishment of an ESG system has become an important issue of concern for enterprises in our country. The ESG system not only helps companies fulfill their social responsibilities but is also believed to enhance their financial performance. Regarding the question of whether ESG truly has a positive feedback effect on a company's financial performance, a descriptive analysis and visual analysis method were employed to review and analyze over 200 research papers related to ESG. Taking Bosiding as an example, it was found that ESG has had a certain positive feedback effect on the Research findings indicate that corporate ESG performance has a significant positive impact on the financial performance of listed companies. ESG performance not only alleviates financing constraints but also enhances corporate efficiency, making a positive contribution to the profitability of both listed companies and small and medium-sized enterprises.