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ESG评级机构比较研究

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我国自 2006 年提出上市公司披露社会责任报告以来,业界内关于社会责任的研究保持增长趋势.文章基于 375篇实证研究,通过文献研究法筛选出我国学界内使用频率较高的四家评级机构:润灵环球、商道融绿、万得以及彭博,随后运用定性分析对不同机构的数据来源、评级方法以及每个评级机构的特色进行分析,之后通过对总分、环境方面、社会方面、治理方面的相关性进行定量分析,并针对指标选取分析不同相关关系偏低的原因,最后期望文章能够为以后学者的研究提供便利,促使政府加强关于ESG的重要性的宣传,以实现公司积极自主披露社会责任报告的目标,从而促进绿色经济的发展.
A Comparative Study of ESG Rating Agencies
Since China proposed the disclosure of social responsibility reports by listed companies in 2006,research on social responsibility in the industry has maintained a growing trend.This article is based on 375 empirical studies and uses literature research to select four rating agencies with high frequency of use in China's academic community:RKS,SynTao Green Finance,Wind,and Bloomberg.Subsequently,qualitative analysis is used to analyze the data sources,rating methods,and characteristics of each rating agency for different agencies.Then,quantitative analysis is conducted on the correlation among total scores,environment,society and governance.And the paper analyzes the reasons for the low correlation between different indicators in the selection of indicators.Finally,it is hoped that this article can provide convenience for future research by scholars,encourage the government to strengthen the promotion of the importance of ESG,and achieve the goal of companies actively and independently disclosing social responsibility reports,thereby promoting the development of the green economy.

bibliometricscorporate social responsibilityESGrelativity

李玉珂

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天津商业大学 经济学院,天津 300134

文献计量 企业社会责任 ESG 相关性

2024

商业观察

商业观察

ISSN:
年,卷(期):2024.10(9)
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