This paper discusses the relationship between dual learning (research learning and applied learning) and sustainable development performance evaluation in the sports sector. According to the basic theory of learning, the basic theory of continuous innovation ability, the basic theory of sustainable development performance evaluation, the cooperation theory and contingency theory, this paper discusses the harm of dual learning and complementation to the sports enterprise sustainable development performance evaluation under the dynamic environment. According to the empirical research on the questionnaire survey of 179 units in Jiangsu and Henan, dual learning and complementarity have a positive impact on innovation ability, and continuous innovation ability has a positive impact on sustainable development performance evaluation. Continuous innovation ability plays a part of the intermediary role in the impact of dual learning and complementation on the performance evaluation of sustainable development. The management plan obtained from scientific research reminds us that sports enterprises must "go forward" with dual learning to obtain excellent continuous innovation ability and sustainable development performance evaluation. Startups attach great importance to sustainable innovation capability, and pay more attention to the complementary effect of dual learning on sustainable innovation capability under the dynamic environment.