This study used a comparative approach to evaluate the impact of national energy performance improvement on corporate disclosure of Environmental (E), Social (S), and Governance (G) disclosures (ESG) in companies based in the United States and Europe. The research components included renewable energy, energy intensity, and energy savings. An extensive panel dataset comprising financial and performance data for 521 U.S. companies and 305 European enterprises spanning 11 distinct industries over 20 years was examined. This panel dataset contained comprehensive information on firms\\\\\\\' energy performance, ESG indicators, and other critical variables, which were employed to investigate the correlation between enhancements in national energy performance and companies\\\\\\\' ESG outcomes. The findings indicated that the factors influencing ESG disclosures in European and American companies differ. In Europe, energy savings significantly improved the ESG score, with an increase of approximately 12.5 units in the ESG index for every 1 billion dollars saved in energy. In contrast, in the United States, a reduction in energy intensity and an increase in the share of renewable energy resulted in improvements of 115 and 22.3 units, respectively, in the ESG index. These findings suggested that while both regions strongly emphasize energy and environmental policies, their approaches to achieving sustainability goals vary. Furthermore, each environmental, social, and governance improvement measure impacts various economic sectors differently. Therefore, companies must adopt strategies tailored to their industry to enhance their ESG performance. This study\\\\\\\'s findings had significant implications for policymakers, politicians, companies, and government agencies formulating a roadmap to promote the transition to renewable energy sources. The main innovation of this research lies in the comprehensive comparison of the ESG performance of European and American companies. This comparison enables the identification of best practices and successful models across two continents.

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