The level of ESG has become one of the important manifestations of enterprise high quality development in the new era, but there is still a lack of theoretical exploration on the information value of ESG performance. Based on important information intermediary, this paper explores how auditors issue audit opinions according to the ESG performance of enterprise. It is found that the better the firm’s ESG performance is, the more likely auditors are to issue standard audit opinions. The influence mechanism shows that companies featuring better ESG performance tend to have lower business risks and material misstatement risks. Therefore, auditors are more likely to issue standard audit opinions. The positive impact of ESG performance on standard audit opinions is more significant in enterprises with strong environmental regulations, poor quality of internal control, less attention from analysts, and low ownership by institutional investors. Further analysis reveals that the better the ESG performance, the lower the audit input and audit fees charged by the auditors. This paper provides a theoretical basis for the financial information value of ESG.