ESG信息披露:内涵辨析、评价方法与作用机制  

ESG Information Disclosure:Connotation Analysis,Evaluation Method and Mechanism

作　　者：黄珺[1] 汪玉荷 韩菲菲 李云 Huang Jun;Wang Yuhe;Han Feifei;Li Yun(School of Business Administration,Hunan University,Changsha 410082,China)

机构地区：[1]湖南大学工商管理学院,湖南长沙410082

出　　处：《外国经济与管理》2023年第6期3-18,共16页Foreign Economics & Management

基　　金：国家社会科学基金一般项目(22BGL085)。

摘　　要：ESG信息披露是指企业针对其环境、社会和治理方面的具体实践进行的信息披露,是企业非财务信息的重要组成部分。“双碳”目标提出以来,作为ESG生态系统的基础设施,ESG信息披露成为理论界与实务界的热点话题。基于已有文献,本文对企业ESG信息披露、ESG表现、企业社会责任、可持续发展内涵进行了辨析,对目前研究中ESG信息披露的不同评价方法进行了比较分析,并进一步梳理了ESG信息披露的影响因素和经济后果,构建了ESG信息披露作用机制的研究框架,以期为ESG信息披露的后续研究提供参考和借鉴。Since the“double carbon”goal was proposed,as the infrastructure of the ESG ecosystem,the issue of ESG information disclosure has become a hot topic in theoretical and practical circles.In existing research,scholars have extensively discussed the evaluation methods,influencing factors and economic consequences of ESG information disclosure,but there is still a problem of confusing ESG information disclosure with the concepts of ESG performance,sustainable development and corporate social responsibility.The specific differences between the evaluation methods are not clear,and the role system of ESG information disclosure is still lacking.In order to further clarify the above research issues,this paper searches and summarizes the existing research on ESG information disclosure,and puts forward some research gaps.ESG concept is a new development of corporate social responsibility and sustainability concept,which is more applicable to the financial field.In corporate practice,ESG information disclosure and ESG performance are two different aspects.At present,among the evaluation methods of ESG information disclosure,the Bloomberg ESG information disclosure score and content analysis methods are the most widely used,which can be applied to large listed enterprises and small and medium-sized enterprises,respectively.Based on the stakeholder theory,sustainable development theory,legitimacy theory and institutional theory,relevant research mainly discusses the influencing factors of ESG information disclosure and the economic consequences at the enterprise level.In terms of influencing factors,scholars mainly discuss the impact of external environment characteristics,corporate governance characteristics,and corporate ownership characteristics on ESG information transparency.At the same time,the research on economic consequences focuses on the role of ESG information disclosure in enhancing enterprise value,reducing capital costs,controlling enterprise risks,and improving enterprise efficiency.Furthermore,this paper cl

关 键 词：ESG信息披露 内涵 评价 影响因素 经济后果 

分 类 号：F270[经济管理—企业管理]