Abstract: High-quality development of enterprises is the key to high-quality economic development in China. Therefore, it is particularly important to construct a scientific evaluation index system for high-quality development of enterprises. In this paper, the ESG (Environmental, Social and Governance) concept was embedded into the new development concept, A-share listed companies from 2017—2023 were chosen as samples, indicators from five dimensions, namely high-quality green transformation, high-quality opening-up and sharing, high-quality governance capacity, high-quality innovative development and high-quality operating performance was selected, to construct an evaluation index system for high-quality development of enterprises. The combination weighting method was used for weighting, and its effectiveness was tested. The results show that the high-quality development of enterprises has been increasing year by year; the high-quality development level of central enterprises is significantly higher, while that of enterprises with the “ST” or “*ST” label is significantly lower; the high-quality development levels of enterprises in all industries are growing steadily, with the development level and the degree of internal polarization in technology-intensive industries higher than those in non-technology-intensive industries; the high-quality development levels of enterprises within each province and city rise with fluctuations. Specifically, among the five national-level urban agglomerations, compared with the Chengdu-Chongqing and Middle-Yangtze River urban agglomerations, the enterprises within the Beijing-Tianjin-Hebei, Yangtze River Delta, and Pearl River Delta urban agglomerations have a higher level of high-quality development and a smaller degree of variation.