摘要
ESG既是CSR的进化产物,又是推进CSR的重要力量。当前,ESG已发展为一项全球性的热门话题,引发了学术界的广泛关注。然而,由于ESG固有的复杂性,围绕其展开的研究得出了差异化甚至相互冲突的结论,一些学者对ESG本身的理解也存在较大差异。为此,本文运用系统文献综述法,按照主题编码结果对ESG相关文献进行全面回顾,构建出“ESG投资—ESG信息披露与评价—ESG治理”的整合性研究框架。在此基础上,本文进一步探究了上述三种ESG实践的逻辑起点,并提出:(1)ESG投资的逻辑起点是实现不同价值类型之间相互转化;(2)ESG信息披露与评价的逻辑起点是对组织边界的拓展及模糊化,实现外部性内部化过程;(3)ESG治理的逻辑起点是组织治理逻辑的转变,即由单一治理逻辑转向混合治理逻辑。本文为重新认识ESG提供了新的思路,帮助未来研究者厘清现有ESG研究脉络并指明未来研究方向,同时为参与ESG实践的行动主体提供了新的范式选择思路。
ESG is not only an evolutionary product of CSR,but also an important force to promote CSR.At present,ESG has developed into a global popular topic and attracted widespread attention around the academic community.However,due to the inherent complexity of ESG,the research about it has come to different and even conflicting conclusions,and some scholars have quite different understandings of ESG itself.Therefore,we usesystematic literature review method to comprehensively review ESG literature,and constructs an integrating research framework of“ESG investment,ESG disclosure and evaluation and ESG governance”.We further explore the logical origin of the three ESG practices.We propose:(1)the logical origin of ESG investment is to realize the mutual transformation between different types of value;(2)The logical origin of ESG disclosure and evaluation is to expand and blur the organizational boundary and realize the internalization process of externalities;(3)The logical origin of ESG governance is the transformation of organizational governance logic,that is,from a single governance logic to a hybrid governance logic.This paper provides new ideas for re-understanding ESG,helps future researchers clarify the existing ESG research context and point out future research directions,and provides new paradigm selection ideas for actors involved in ESG practices.
作者
郑若愚
赵乐乐
张薷文
Zheng Ruoyu;Zhao Lele;Zhang Ruwen
出处
《中国非营利评论》
2022年第2期260-282,共23页
China Nonprofit Review
基金
上海财经大学研究生创新基金项目“碳中和背景下ESG投资与企业绿色创新”(CXJJ-2021-382)的阶段性成果。
