摘要
ESG(环境、社会和治理)作为一种制度安排能全面评估企业在环境、社会和治理3个核心领域的可持续发展表现。利用2016—2024年有关ESG的388篇CSSCI(中文社会科学引文索引)来源期刊研究文献,分析ESG的发展历程、理论焦点和研究网络。研究表明,ESG发展历经萌芽期、发展期、成熟期3个阶段,目前其研究主题集中在实施背景、评级体系以及实际意义3方面,但仍存在合作相对分散等问题。
As an institutional arrangement,ESG(environmental,social and governance)can comprehensively evaluate the sustainable development performance of enterprises in the three core areas of environment,society and governance.Based on 388 CSSCI(Chinese Scial Sciences Citation Index)source journal research articles on ESG from 2016 to 2024,the development history,theoretical focus and research network of ESG were analyzed.The research shows that the development of ESG has gone through three stages:embryonic stage,development stage and maturity stage.At present,its research themes focus on three aspects:implementation background,rating system and practical significance,but there are still problems such as relatively dispersed cooperation.
作者
徐佳祺
乔美华
XU Jiaqi;QIAO Meihua(Business School,Liaocheng University,Liaocheng 252059,Shandong,China)
出处
《科技和产业》
2024年第21期238-246,共9页
Science Technology and Industry
基金
国家社会科学基金(19BJY071)。
