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2025, 01, v.2 1-42
ESG二十年——回顾与思考
基金项目(Foundation): 暨南大学人与自然生命共同体重点实验室、国家自然科学基金重点项目“数字经济下公司财务决策与资源配置效率研究”(72132002); 国家社会科学基金重点项目“环境监管科技化驱动企业绿色发展的机制与路径研究”(23AGL014); 广东省哲学社会科学规划2023年度青年项目“企业ESG提升供应链韧性的机制与路径研究”(GD23YGL35)的资助
邮箱(Email): tsxz@jnu.edu.cn;
DOI:
摘要:

ESG是近年来经济社会的热点问题。随着ESG在全球的快速发展,ESG研究领域已产生大量的学术成果,然而现有研究缺乏对ESG研究体系和进展方面的系统性综述,也难以从中挖掘新的研究机会。本文汇集了2004—2024年的重要ESG论文,根据文章引用量、文章对ESG主要议题的覆盖度等标准进行筛选,按照ESG的主要研究方向组织内容,分为ESG概念研究、ESG表现研究、ESG披露研究、ESG投资研究和ESG评级研究5个部分,全面介绍相关文献的内容、贡献及其在整个ESG体系中的地位,并对ESG研究的未来进行展望。通过系统性呈现20年间ESG的研究进展和发展脉络,本文为学界了解国内外ESG已有研究提供有益的参考,并为后续ESG研究及ESG领域新话题探索提供指引和启示,为“建设绿色中国”这一国家重大战略贡献智慧。

Abstract:

ESG has become a prominent topic in the field of economics and finance in recent years. With the rapid development of ESG practice worldwide,the academic literature on ESG has expanded substantially. However,a comprehensive and systematic review of existing ESG research remains limited. This paper reviews influential ESG studies published between2004 and 2024. The review is organized into five parts: conceptual foundations, performance measurement, information disclosure, investment practices, and rating mechanisms. For each topic, the review synthesizes key theoretical perspectives, methodological approaches, and empirical findings, while also outlining opportunities for future research. By presenting a systematic overview of ESG research over the past two decades,this paper contributes to the refinement of ESG theoretical frameworks and supports the strategic vision of building a “Green China”.

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(1)本文成文时间为2024年7月,因此文献搜集的截止时点也为2024年7月。

(2)JCR,全称Journal Citation Reports,是关于期刊评估的资源工具,可以根据期刊引用数据反映期刊的重要程度,可查询期刊的影响因子。JCR将某一学科所有期刊按上一年度影响因子降序排列,均分为4个等份:Q1(前25%)、Q2(26%~50%)、Q3(51%~75%)、Q4(76%~100%)。

(3)ABDC分类系统用于商学领域,主要用于澳大利亚和其他地区对商学院期刊进行评估。该系统按期刊的学术影响力和声誉将期刊分为以下几个等级:A*(商学领域最顶级的期刊,具有全球影响力)、A(高质量的期刊,在学术界有重要影响)、B(具有较好声誉和影响力的期刊,影响力较A类期刊小)、C(区域性或专门领域的期刊)、Other(不在标准分类内的期刊)。

(1)ABS是由英国商学院协会(the Association of Business School,ABS)出版的高质量学术期刊指南(ABSAcademic Journal Quality Guide),其核心目标是为全球商业和管理领域研究提供质量评估框架。该体系将期刊划分为四个等级(1~4星)。ABS在2015年改名为AJG(Academic Journal Guide,学术期刊指南),并且每隔3年发布一次。

(2)CSSCI(Chinese Social Sciences Citation Index,中文社会科学引文索引)是由南京大学投资建设、南京大学中国社会科学研究评价中心开发研制的人文社会科学引文数据库,用来检索中文人文社会科学领域的论文收录和被引用情况。

(1)本文文献搜集的截止时间为2024年7月,故图6、图7中所显示的2024年文献数量并非2024年全年的。

基本信息:

中图分类号:F270;F271;X322

引用信息:

[1]宋献中,潘婧,李晓溪.ESG二十年——回顾与思考[J].当代会计评论,2025,2(01):1-42.

基金信息:

暨南大学人与自然生命共同体重点实验室、国家自然科学基金重点项目“数字经济下公司财务决策与资源配置效率研究”(72132002); 国家社会科学基金重点项目“环境监管科技化驱动企业绿色发展的机制与路径研究”(23AGL014); 广东省哲学社会科学规划2023年度青年项目“企业ESG提升供应链韧性的机制与路径研究”(GD23YGL35)的资助

发布时间:

2025-03-30

出版时间:

2025-03-30

引用

GB/T 7714-2015 格式引文
MLA格式引文
APA格式引文
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