In recent years, the problem of water shortage in China has become increasingly prominent, and water-saving work has become a key measure to solve the problem. Water-sensitive enterprises are the main body of water consumption and pollution in China, and their water-saving transformation has become the focus of China’s water-saving work.Taking China's Shanghai and Shenzhen A-share high-water sensitive listed companies from 2009 to 2022 as a sample, this paper studies the impact and mechanism of ESG responsibility fulfillment on the high-quality development of enterprises. The results show that the fulfillment of ESG responsibilities has a positive impact on the high-quality development of water-sensitive enterprises, and improves the development quality of enterprises by enhancing organizational resilience. The environmental attention of the senior management team plays a positive moderating role in the impact of ESG responsibility on the high-quality development of enterprises. In state-owned enterprises, large-scale enterprises, and areas with high environmental regulation intensity and high social trust, the impact of ESG responsibility on the high-quality development of high-water sensitive enterprises is more significant.