{"title":"ESG标准:迫在眉睫的挑战和前进道路","authors":"T. Cort, D. Esty","doi":"10.1177/1086026620945342","DOIUrl":null,"url":null,"abstract":"We are pleased to serve as guest editors of this special issue of the journal Organization & Environment on the State of ESG (environmental, social, and governance) Standards. Calls for standardization of corporate sustainability data continue to mount as a growing segment of the mainstream investor community seeks greater clarity and comparability regarding relative company performance on ESG issues. While ESG reporting standards have driven greater transparency over the years, there remains a great deal of work to undertake in order to better understand and formulate the standards for ESG data that will underlie decision-useful information in future disclosures.","PeriodicalId":47984,"journal":{"name":"Organization & Environment","volume":null,"pages":null},"PeriodicalIF":4.2000,"publicationDate":"2020-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1177/1086026620945342","citationCount":"30","resultStr":"{\"title\":\"ESG Standards: Looming Challenges and Pathways Forward\",\"authors\":\"T. Cort, D. Esty\",\"doi\":\"10.1177/1086026620945342\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"We are pleased to serve as guest editors of this special issue of the journal Organization & Environment on the State of ESG (environmental, social, and governance) Standards. Calls for standardization of corporate sustainability data continue to mount as a growing segment of the mainstream investor community seeks greater clarity and comparability regarding relative company performance on ESG issues. While ESG reporting standards have driven greater transparency over the years, there remains a great deal of work to undertake in order to better understand and formulate the standards for ESG data that will underlie decision-useful information in future disclosures.\",\"PeriodicalId\":47984,\"journal\":{\"name\":\"Organization & Environment\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":4.2000,\"publicationDate\":\"2020-07-28\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"https://sci-hub-pdf.com/10.1177/1086026620945342\",\"citationCount\":\"30\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Organization & Environment\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://doi.org/10.1177/1086026620945342\",\"RegionNum\":4,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"ENVIRONMENTAL STUDIES\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Organization & Environment","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.1177/1086026620945342","RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"ENVIRONMENTAL STUDIES","Score":null,"Total":0}
ESG Standards: Looming Challenges and Pathways Forward
We are pleased to serve as guest editors of this special issue of the journal Organization & Environment on the State of ESG (environmental, social, and governance) Standards. Calls for standardization of corporate sustainability data continue to mount as a growing segment of the mainstream investor community seeks greater clarity and comparability regarding relative company performance on ESG issues. While ESG reporting standards have driven greater transparency over the years, there remains a great deal of work to undertake in order to better understand and formulate the standards for ESG data that will underlie decision-useful information in future disclosures.
期刊介绍:
Organization & Environment encourages informed discussion about the social roots and consequences of environmental problems and stimulates deeper reflection on the meaning and significance of the natural world. By critically examining the impact of human production and consumption systems on the natural environment, Organization & Environment develops new perspectives on organizations that encourage environmentally sensitive reflection, inquiry, and practice.