ESG信息披露的研究现状、热点与展望被引量：1

Research Status,Hotspot and Prospect of ESG Information Disclosure

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摘要本文以CNKI和WOS数据库源中的628篇相关文献为分析对象,系统辨析ESG信息披露研究的理论基础、研究方法、披露动因与后果,以及相关制度设计。研究发现:ESG信息披露的支撑理论涉及多学科交叉融合,但缺乏更深层次的理论探索和创新;研究热点集中于探讨ESG信息披露的影响因素和经济后果,前者鲜少关注多维度多主体的驱动作用,后者较少考虑ESG信息披露在落实环保责任、促进社会公平正义、提高社会福利水平等方面的效果。本文从深化学科交叉融合的理论探索与创新、拓展影响因素研究的多维视角、探索中国国情下的ESG信息披露、加强信息披露的环境—社会—治理效益分析和科学构建ESG信息披露体系方面展望了该研究主题的发展趋势。 Based on 628 relevant literatures in CNKI and WOS database sources,this paper systematically analyzes the theoretical basis,research methods,motivation and consequences of ESG information disclosure research,as well as related system design.Theﬁndings are as follows:the supporting theory of ESG information disclosure involves interdisciplinary integration,but lacks deeper theoretical exploration and innovation;Research focuses on the inﬂuential factors and economic consequences of ESG information disclosure.The former rarely pays attention to the driving role of multi-dimension and multi-subject,while the latter rarely considers the effects of ESG information disclosure in implementing environmental protection responsibilities,promoting social fairness and justice,and improving social welfare levels.This paper looks forward to the development trend of this research topic from the aspects of deepening the theoretical exploration and innovation of interdisciplinary integration,expanding the multi-dimensional perspective of inﬂuencing factors re search,exploring ESG information disclosure under China’s national conditions,strengthening the analysis of environment-society-governance beneﬁts of information disclosure,and scientiﬁcally constructing ESG information disclosure system.

作者吴慧聪董战峰王可白雨鑫 WU Huicong;DONG Zhanfeng;WANG Ke;BAI Yuxin(School of Management,Zhengzhou University,Zhengzhou 450001,China;The Center of Enterprise Green Governance,Chinese Academy of Environmental Planning,Beijing 100012,China;Chinese Academy of Environmental Sciences,Beijing 100012,China;School of Environment,Tsinghua University,Beijing 100084,China)

机构地区郑州大学管理学院生态环境部环境规划院企业绿色治理研究中心中国环境科学研究院清华大学环境学院

出处《中国环境管理》 CSSCI 2024年第4期13-25,共13页 Chinese Journal of Environmental Management

基金国家社会科学基金重大项目“加快推进生态环境治理体系和治理能力现代化研究”(20&ZD092)。

关键词 ESG 信息披露内容分析研究热点展望 ESG information disclosure content analysis research focus prospect

分类号 X32 [环境科学与工程—环境工程] X22 [环境科学与工程—环境科学] F13 [经济管理—世界经济] F17 [经济管理—世界经济]

作者简介吴慧聪(1998-),女,硕士研究生,研究方向为环境经济与政策,E-mail:wu727423796@163.com;董战峰(1979-),男,博士,研究员,博士生导师,现任中国环境科学学会环境经济学分会主任委员,生态环境部环境规划院企业绿色治理中心主任,研究方向为环境经济与政策、环境战略与规划等,E-mail:dongzf@caep.org.cn。