ESG affects the long-term financial viability of enterprises and the sustainability of corporate development, the driving factors emphasized by the enterprise valuation income method similar to the way ESG affecting enterprise value, and these has become the most widely used enterprise valuation method combined with ESG. The relevant research results of ESG and the income method in enterprise value evaluation were mainly reviewed, that were how to quantify the impact of ESG factors on enterprise value, how to improve the income method model of enterprise value evaluation from three perspectives, and the valuation practice cases integrating ESG. Hoping to find the shortcomings on the basis of the existing results, some references are provided for subsequent in-depth research.