Given　the　contradictory　empirical　evidence　on　the　relationship　between　green　R&D　expenditure　and　corporate　Green　Innovation　performance　(GIP),　The　present　research　study　is　a　distinctive　investigation　into　the　moderating　impacts　of　ESG　reporting　on　this　relationship.　We　utilized　a　data　collection　of　3,846,　firm-year　observations　of　A-share　listed　firms　in　China　from　2016　to　2022　from　CSMAR　and　Bloomberg　databases.　The　firm’s　Corporate　GIP　is　assessed　and　measured　by　looking　at　the　total　quantity　of　green　patents.　Lastly,　models　with　multiple　regression　analyses　and　fixed　effects　were　employed.　The　findings　show　that　ESG　reporting　has　a　positive　and　significant　impact　on　the　association　between　corporate　GIP　and　green　R&D　expenditure,　implying　its　compensating　and　supportive　function　in　the　form　of　green　signals　in　green　outputs.　This　research　could　help　executives　and　lawmakers,　especially　in　developing　countries　to　build　innovative　environmental　strategies　for　business　sustainability.　©　2024　Public　Library　of　Science.　All　rights　reserved.