从CSR到ESG的演进——文献回顾与未来展望

The Evolution of ESG from CSR--A Literature Review and Future Perspectives

ESG是CSR发展到一定阶段后受外部因素的影响进化而成的,没有CSR的百年探索,就没有今天的ESG。本文由三部分组成。第一部分从核心理念、使用者导向、报告目标、报告标准、披露性质、信息特性、披露时间、与治理的关联、与商业和商业模式的关联、与风险管理的关联、指标与目标、鉴证要求等12个方面,分析CSR与ESG的差异。第二部分从CSR和ESG的度量、影响因素和经济后果的角度,回顾CSR与ESG的学术文献和主要研究结论。第三部分简要分析CSR和ESG研究存在的不足及其原因,并从六个方面展望未来的研究趋势。期望本文对ESG的后续研究有所助益。

ESG is built on and evolved from CSR due to significant changes in external environments.This paper is consisted of three parts.Part I outlines the differences between CSR and ESG from 12 perspectives.Part II reviews CSR and ESG literatures with focus on the measurement,influencing factors and economic consequences of CSR and ESG.Part III concludes by pointing out major limitations of current research and proposing possible areas for future research.Hopefully,this paper will provide insights for further research.