ESG信息披露的研究现状、热点与展望

Research Status, Hotspot and Prospect of ESG Information Disclosure

中文关键词:  ESG  信息披露  内容分析  研究热点  展望

英文关键词:ESG  information disclosure  content analysis  research focus  prospect

中文摘要:

      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。

英文摘要:

      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. The findings 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.