{"title":"调解环境、社会和治理：绘制个人对不断变化的领域的反应图","authors":"John Millar , Frank Mueller , Chris Carter","doi":"10.1016/j.cpa.2024.102766","DOIUrl":null,"url":null,"abstract":"<div><div>Previous studies have called for more research into the human dimension of environmental, social and governance (ESG) investing. Drawing on formal interviews and informal conversations with 57 fund managers and investment analysts working in the city of Edinburgh, UK, this study explores how traditional investors have responded to the growth of ESG investing. We derive abductively six different positions which investors adopt: the <em>Idealist</em>, the <em>Jaded Idealist</em>, the <em>Enthusiastic Mediator</em>, the <em>Tempered Mediator</em>, the <em>Moderniser</em> and the <em>Traditionalist</em>. The paper contributes to the ESG investing literature by identifying and discussing these different positions; the main theoretical contribution is a new conceptualisation of the position and role of the mediator.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"100 ","pages":"Article 102766"},"PeriodicalIF":8.3000,"publicationDate":"2024-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Mediating ESG: Mapping individual responses to a changing field\",\"authors\":\"John Millar , Frank Mueller , Chris Carter\",\"doi\":\"10.1016/j.cpa.2024.102766\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<div><div>Previous studies have called for more research into the human dimension of environmental, social and governance (ESG) investing. Drawing on formal interviews and informal conversations with 57 fund managers and investment analysts working in the city of Edinburgh, UK, this study explores how traditional investors have responded to the growth of ESG investing. We derive abductively six different positions which investors adopt: the <em>Idealist</em>, the <em>Jaded Idealist</em>, the <em>Enthusiastic Mediator</em>, the <em>Tempered Mediator</em>, the <em>Moderniser</em> and the <em>Traditionalist</em>. The paper contributes to the ESG investing literature by identifying and discussing these different positions; the main theoretical contribution is a new conceptualisation of the position and role of the mediator.</div></div>\",\"PeriodicalId\":48078,\"journal\":{\"name\":\"Critical Perspectives on Accounting\",\"volume\":\"100 \",\"pages\":\"Article 102766\"},\"PeriodicalIF\":8.3000,\"publicationDate\":\"2024-09-29\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Critical Perspectives on Accounting\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://www.sciencedirect.com/science/article/pii/S1045235424000650\",\"RegionNum\":2,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Critical Perspectives on Accounting","FirstCategoryId":"91","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S1045235424000650","RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
Mediating ESG: Mapping individual responses to a changing field
Previous studies have called for more research into the human dimension of environmental, social and governance (ESG) investing. Drawing on formal interviews and informal conversations with 57 fund managers and investment analysts working in the city of Edinburgh, UK, this study explores how traditional investors have responded to the growth of ESG investing. We derive abductively six different positions which investors adopt: the Idealist, the Jaded Idealist, the Enthusiastic Mediator, the Tempered Mediator, the Moderniser and the Traditionalist. The paper contributes to the ESG investing literature by identifying and discussing these different positions; the main theoretical contribution is a new conceptualisation of the position and role of the mediator.
期刊介绍：
Critical Perspectives on Accounting aims to provide a forum for the growing number of accounting researchers and practitioners who realize that conventional theory and practice is ill-suited to the challenges of the modern environment, and that accounting practices and corporate behavior are inextricably connected with many allocative, distributive, social, and ecological problems of our era. From such concerns, a new literature is emerging that seeks to reformulate corporate, social, and political activity, and the theoretical and practical means by which we apprehend and affect that activity. Research Areas Include: • Studies involving the political economy of accounting, critical accounting, radical accounting, and accounting''s implication in the exercise of power • Financial accounting''s role in the processes of international capital formation, including its impact on stock market stability and international banking activities • Management accounting''s role in organizing the labor process • The relationship between accounting and the state in various social formations • Studies of accounting''s historical role, as a means of "remembering" the subject''s social and conflictual character • The role of accounting in establishing "real" democracy at work and other domains of life • Accounting''s adjudicative function in international exchanges, such as that of the Third World debt • Antagonisms between the social and private character of accounting, such as conflicts of interest in the audit process • The identification of new constituencies for radical and critical accounting information • Accounting''s involvement in gender and class conflicts in the workplace • The interplay between accounting, social conflict, industrialization, bureaucracy, and technocracy • Reappraisals of the role of accounting as a science and technology • Critical reviews of "useful" scientific knowledge about organizations
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