ESG文献回顾与未来展望
ESG Literature Review and Future Prospects
DOI: 10.12677/fia.2026.152048, PDF,   
作者: 陈廉江：北华大学经济管理学院，吉林 吉林
关键词: ESG表现；影响因素；文献综述；ESG Performance； Influencing Factor； Literature Review
摘要: 在可持续发展理念推动下，ESG已成为企业评价与资本配置的重要框架。文章介绍了ESG的内涵，三大经典理论的优势和局限性，ESG评级体系、分歧与争议，企业ESG表现的影响因素，以及ESG表现的经济后果。最后基于现状，提出了未来展望。
Abstract: Driven by the concept of sustainable development, ESG has become an important framework for corporate evaluation and capital allocation. This article introduces the connotation of ESG, the strengths and limitations of three classic theories, ESG rating systems, divergences and controversies, the factors influencing corporate ESG performance, and the economic consequences of ESG performance. Finally, based on the current situation, future prospects are proposed.
文章引用：陈廉江. ESG文献回顾与未来展望[J]. 国际会计前沿, 2026, 15(2): 464-472. https://doi.org/10.12677/fia.2026.152048

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