In　light　of　the　conflicting　findings　within　the　existing　empirical　literature　regarding　the　factors　influencing　environmental,　social,　and　governance　(ESG)　disclosures　in　the　context　of　sustainable　investment　and　firms＇　green　innovation　performance　(GIP),　our　current　study　stands　out　as　a　distinctive　research　endeavor　that　examines　how　the　relationship　is　influenced　by　the　moderating　effects　of　sales　growth.　Non-financial　trade　manufacturing　companies　listed　on　the　Shanghai　and　Shenzhen　stock　exchanges　between　2015　and　2020　were　selected　for　this　study.　For　data　estimation,　panel　regression　estimations　using　OLS　and　fixed　effects　models　have　been　used.　The　results　demonstrate　a　significant　moderation　of　manufacturing　industry＇s　sales　growth　in　China　on　the　relationship　between　ESG　disclosures　and　sustainable　finance　(operationalized　by　green　credit,　and　green　investment),　and　green　innovation　(operationalized　by　R&D　intensity　and　green　patents).　Several　practical　takeaways　are　offered　to　boost　green　innovation　performance　among　ESG　reporting　enterprises　and　increase　the　effectiveness　of　R&D　intensity.　These　findings,　including　policy　recommendations,　will　benefit　all　stakeholders.