摘要
继2004年联合国全球契约组织首次提出ESG概念,发展至今近20年来得到国际社会广泛认可。近年来,ESG成为中国企业可持续发展的“风向标”。文章从企业环境表现,社会责任表现,治理能力三个方面和ESG整体表现对企业绩效的影响方面,对2020年到2023年发表的相关国内外文献作了梳理和综述,发现对企业ESG表现影响企业绩效的限定条件相关研究论文较少,未来对于现有ESG作用的限定条件还需要进一步深入研究。
The concept of ESG was first proposed by the United Nations Global Compact in 2004,and has been widely recognised by the international community over the past 20 years.In recent years,ESG has become a"wind vane"for the sustainable development of Chinese enterprises.The article reviews the relevant domestic and international literature published from 2014 to 2023,focusing on the impact of corporate environmental performance,social responsibility performance,governance capacity,and overall ESG performance on corporate performance.It has been found that there are fewer research papers on the qualifying conditions of ESG performance on corporate performance,and further in-depth research on the qualifying conditions of the existing ESG roles is needed in the future.
作者
张新成
Xincheng Zhang(East China Jiaotong University,Nanchang,Jiangxi,330013,China)
关键词
企业ESG表现
企业绩效
文献综述
Corporate ESG Performance
Corporate Performance
Literature Review
