ESG的文献综述与展望

Literature Review and Prospects of ESG

摘要: 近年来，ESG (环境、社会和公司治理)已从企业社会责任概念演变为全球投资与公司战略的核心议题。本文旨在对ESG领域的现有国内外文献进行系统性综述。首先，本文阐述了ESG的相关概念；其次，梳理了ESG的相关理论基础；进而，全面分析ESG的影响因素、经济后果以及ESG研究中的关键争议问题；最后，基于当前研究现状，对未来研究方向进行了展望。

Abstract: In recent years, ESG (environmental, social, and corporate governance) has evolved from a concept of corporate social responsibility to a core issue in global investment and corporate strategy. This article aims to provide a systematic review of the existing domestic and international literature in the ESG field. Firstly, it elaborates on the relevant concepts of ESG; secondly, it sorts out the theoretical basis of ESG; then, it comprehensively analyzes the influencing factors of ESG and the economic consequences, as well as key contentious issues in ESG research; finally, based on the current research status, it looks forward to the future research directions.