covid -19后ESG文献的演变景观

Ga-Young Jang, Hyoung-Goo Kang
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引用次数: 0

摘要

本研究从以下两个问题开始:COVID-19大流行是否改变了ESG文献格局?如果是这样,它是如何改变的?为了回答这些问题,我们回顾了COVID-19大流行发生前后的ESG文献。最终,我们的目标是回答以下具体问题:(i)在大流行之前和之后,ESG领域的哪些主题最受欢迎?从现有文献中得出了什么结论?(iii)哪些领域的ESG研究尚未探索或需要进一步调查?我们发现,在疫情爆发后,有关ESG的文献发生了重大变化,例如(i)从业人员和学者对ESG措施重要性的认识有所提高,重点关注ESG的具体方面;(ii)越来越关注ESG的社会和治理方面;(iii)更加强调ESG因素在可持续复苏中的作用;(iv)需要一个一致和标准化的方法来评估和报告ESG事项;(五)要求政府干预和监管支持的呼声日益高涨。最后,我们通过确定未来研究的潜在途径来总结本文。
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The Evolving Landscape of the ESG Literature Post-COVID-19
This study begins with the following two questions: Has the COVID-19 pandemic altered the ESG literature landscape? If so, how has it changed? To answer these questions, we review ESG literature before and after the onset of the COVID-19 pandemic. Eventually, we aim to answer the following specific questions: (i) Which topics within the ESG domain gained the most popularity before and after the pandemic? (ii) What conclusions have been drawn from the existing literature? and (iii) Which areas of ESG research remain unexplored or require further investigation? We find that the literature on ESG has seen major changes after the onset of the pandemic, such as (i) heightened awareness of the importance of ESG measures among practitioners and academicians with a focus on specific facets of ESG; (ii) a growing focus on the social and governance aspects of ESG; (iii) a greater emphasis on the role of ESG considerations in sustainable recovery; (iv) the need for a consistent and standardized method of evaluating and reporting ESG matters; and (v) an escalating call for government interventions and regulatory support. Finally, we conclude this review by identifying potential avenues for future research.
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