ESG沉默的诱因、后果与治理  

Causes,Consequences and Governance of ESG Hushing

作　　者：肖红军[1] 丁凤茹 XIAO Hong-jun;DING Feng-ru(Institute of Industrial Economics,Chinese Academy of Social Sciences,Beijing 100006,China;Business School,University of Chinese Academy of Social Sciences,Beijing 102488,China)

机构地区：[1]中国社会科学院工业经济研究所,北京100006 [2]中国社会科学院大学商学院,北京102488

出　　处：《研究与发展管理》2025年第2期134-145,共12页R&D Management

基　　金：国家社会科学基金重大项目“国企混合所有制改革的实现路径选择研究”(20&ZD073);中国社会科学院国情调研重大项目“数字科技伦理监管制度调查研究”(GQZD2023009);中国社会科学院登峰战略企业管理优势学科建设项目(DF2023YS25)。

摘　　要：ESG沉默(ESG hushing)是一种ESG异化现象,具有故意回避或减少ESG承诺和行动的表现,对可持续发展目标的实现构成严重威胁。目前学术界对ESG沉默的关注比较缺乏,现有大量研究多集中于绿色沉默,未能充分揭示ESG沉默的概念界定、驱动机制、影响效应以及治理策略。从ESG沉默的概念界定出发,明确其本质是企业ESG战略连续体的组成部分,主要表现是回避或减少ESG目标承诺、实际行动和绩效沟通。基于“驱动因素—影响效应—治理策略”的逻辑,对ESG沉默进行了系统分析。通过构建ISV模型,将ESG沉默的驱动机制归纳为制度压力、主动性战略和管理者价值认知3个核心因素。进一步地,探讨了ESG沉默对企业的长期可持续发展、ESG生态的发展及社会可持续发展的负面影响。最后,基于企业ESG行为的完整过程,提出政府、企业和第三方主体协同治理的治理策略,旨在提升企业ESG实践的积极性和沟通的一致性。研究结论有助于深化对ESG沉默的理解,完善相关治理理论,为推动全球ESG发展和实现可持续发展目标提供理论支持和实践指导。ESG hushing is an ESG alienation phenomenon,characterized by the intentional avoidance or reduction of ESG commitments and actions,posing a serious threat to the achievement of sustainable development goals.Currently,there is a lack of attention to ESG hushing in academia,and most of the few existing researches focus on green hushing,failing to fully reveal the conceptual definition,driving mechanisms,impact effects,and governance strategies of ESG hushing.Starting from the conceptual definition of ESG hushing,it clarified that its essence is part of the corporate ESG strategy continuum,and its main manifestation is to avoid or reduce the commitment to ESG goals,actual actions and performance communication.Based on the logic of“driving factor-influence effect-governance strategy”,it systematically analyzed ESG hushing.By constructing an ISV model,the driving mechanism of ESG hushing is summarized into three core factors:institutional pressure,proactive strategy and managerial value perception.Further,the negative impacts of ESG hushing on the long-term sustainable development of enterprises,the development of ESG ecology and the sustainable development of society are explored.Finally,based on the complete process of corporate ESG behavior,a governance strategy of collaborative governance among the government,corporations,and third-party subjects is proposed,aiming to enhance the proactiveness of corporate ESG practices and the consistency of communication.The findings deepen the understanding of ESG hushing,improve related governance theories,and provide theoretical support and practical guidance for promoting global ESG development and realizing sustainable development goals.

关 键 词：ESG沉默 ESG战略 ESG实践 异化现象 信息披露 

分 类 号：F270[经济管理—企业管理]