随着可持续发展理念的深入，企业ESG（环境、社会与治理）表现已成为衡量其综合价值与社会责任履行情况的关键标尺。高管薪酬差距作为公司治理中核心的激励机制，其能否以及如何影响企业ESG表现，是兼具理论前沿性与实践迫切性的重要议题。本文系统梳理了高管薪酬差距的经济后果、ESG表现的多维前因以及二者直接关联的现有文献。研究发现：薪酬差距既可基于锦标赛理论产生正向激励效应，也可能因压力效应诱发短期机会主义行为；ESG表现受数字化转型、供应链关系、政策制度及内部治理等多重因素交织影响；而将二者直接联结的研究尚处起步阶段。在此基础上，本文对现有文献的理论视角、研究深度与情境边界进行了综合述评，并指出未来应着力于构建多理论融合框架、深化中介与调节机制检验、关注动态演化规律并强化因果识别策略，以期为优化高管激励契约、推动企业可持续发展提供更坚实的学理支撑。

With the deepening of the concept of sustainable development, corporate ESG (Environmental, Social and Governance) performance has become a key criterion for measuring an enterprise's comprehensive value and fulfillment of social responsibilities. As a core incentive mechanism in corporate governance, whether and how the executive compensation gap affects corporate ESG performance is an important issue that combines theoretical frontier nature and practical urgency. This paper systematically sorts out existing literature on the economic consequences of executive compensation gap, the multi-dimensional antecedents of ESG performance, and the direct correlation between the two. The study finds that the compensation gap can not only generate a positive incentive effect based on tournament theory, but also induce short-term opportunistic behaviors due to the pressure effect; ESG performance is affected by the intertwined influences of multiple factors such as digital transformation, supply chain relationships, policies and systems, and internal governance; while the research that directly links the two is still in its initial stage. On this basis, this paper conducts a comprehensive review of the theoretical perspectives, research depth and situational boundaries of existing literature, and points out that future efforts should focus on constructing a multi-theory integration framework, deepening the testing of mediating and moderating mechanisms, paying attention to dynamic evolution laws and strengthening causal identification strategies, so as to provide more solid academic support for optimizing executive incentive contracts and promoting the sustainable development of enterprises.