企业ESG全链路研究路径文献综述

Literature Review on Corporate ESG Full-chain Research Pathway

针对不断涌现的关于企业ESG理念的研究,在介绍ESG相关制度的基础上,结合利益相关者理论和信息不对称理论,梳理了近年来国内外关于企业ESG影响因素及后果效应的相关研究文献。对在不同利益相关者视角下、在信息不对称情况下,企业ESG表现的内外部影响因素进行了全链路分析,总结了ESG理念对企业的效应,展望了企业ESG的未来研究,旨在推动企业提高ESG表现及信息披露质量。

With regards to the ever-emerging research on the concepts of corporate ESG,the overview of the relevant research literature on corporate ESG influencing factors and consequential effects both at home and abroad in recent years is provided,based on the introduction of ESG related systems and the combination of stakeholder theory and information asymmetry theory.A full chain analysis of the internal and external factors affecting corporate ESG performance under different stakeholders perspectives and information asymmetry is conducted.The effects of ESG concepts on enterprises are summarized,and future research on corporate ESG is prospected,which aims to promote the improvement of corporate ESG performance and the quality of information disclosure.