Research Status,Hotspot and Prospect of ESG Information Disclosure
Based on 628 relevant literatures in CNKI and WOS database sources,this paper systematically analyzes the theoretical basis,research methods,motivation and consequences of ESG information disclosure research,as well as related system design.The findings are as follows:the supporting theory of ESG information disclosure involves interdisciplinary integration,but lacks deeper theoretical exploration and innovation;Research focuses on the influential factors and economic consequences of ESG information disclosure.The former rarely pays attention to the driving role of multi-dimension and multi-subject,while the latter rarely considers the effects of ESG information disclosure in implementing environmental protection responsibilities,promoting social fairness and justice,and improving social welfare levels.This paper looks forward to the development trend of this research topic from the aspects of deepening the theoretical exploration and innovation of interdisciplinary integration,expanding the multi-dimensional perspective of influencing factors re search,exploring ESG information disclosure under China's national conditions,strengthening the analysis of environment-society-governance benefits of information disclosure,and scientifically constructing ESG information disclosure system.
NETL
NSTL
万方数据
