{"title":"企业财务中的企业社会责任研究:评Gillan等人的《企业与社会责任:企业财务中的ESG和企业社会责任研究述评》","authors":"Manuel Castelo Branco","doi":"10.1108/sampj-05-2023-0269","DOIUrl":null,"url":null,"abstract":"<h3>Purpose</h3>\n<p>By providing a critical analysis of a recent literature review concerning environmental, social and governance (ESG) and corporate social responsibility (CSR) research in finance which was published in the <em>Journal of Corporate Finance</em> (Gillan <em>et al</em>., 2021), examining it in the light of several reviews on the same or similar lines of research, this paper aims to serve those who wish to do research in the CSR/ESG/corporate sustainability and the reporting thereof areas in finance.</p><!--/ Abstract__block -->\n<h3>Design/methodology/approach</h3>\n<p>This note serves to comment on Gillan <em>et al</em>.’s review.</p><!--/ Abstract__block -->\n<h3>Findings</h3>\n<p>Irrespective of the merits of the review, it should not be used by newcomers to the research on CSR in corporate finance given that it provides a very biased view of it.</p><!--/ Abstract__block -->\n<h3>Originality/value</h3>\n<p>This commentary serves the purpose of cautioning those interested in becoming acquainted with CSR-related research in corporate finance that the review on which it focuses should be used only as an entry point, given that it offers an incomplete and biased picture.</p><!--/ Abstract__block -->","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":5.2000,"publicationDate":"2023-11-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"CSR research in corporate finance: a comment on Gillan et al., “firms and social responsibility: a review of ESG and CSR research in corporate finance”\",\"authors\":\"Manuel Castelo Branco\",\"doi\":\"10.1108/sampj-05-2023-0269\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<h3>Purpose</h3>\\n<p>By providing a critical analysis of a recent literature review concerning environmental, social and governance (ESG) and corporate social responsibility (CSR) research in finance which was published in the <em>Journal of Corporate Finance</em> (Gillan <em>et al</em>., 2021), examining it in the light of several reviews on the same or similar lines of research, this paper aims to serve those who wish to do research in the CSR/ESG/corporate sustainability and the reporting thereof areas in finance.</p><!--/ Abstract__block -->\\n<h3>Design/methodology/approach</h3>\\n<p>This note serves to comment on Gillan <em>et al</em>.’s review.</p><!--/ Abstract__block -->\\n<h3>Findings</h3>\\n<p>Irrespective of the merits of the review, it should not be used by newcomers to the research on CSR in corporate finance given that it provides a very biased view of it.</p><!--/ Abstract__block -->\\n<h3>Originality/value</h3>\\n<p>This commentary serves the purpose of cautioning those interested in becoming acquainted with CSR-related research in corporate finance that the review on which it focuses should be used only as an entry point, given that it offers an incomplete and biased picture.</p><!--/ Abstract__block -->\",\"PeriodicalId\":22143,\"journal\":{\"name\":\"Sustainability Accounting, Management and Policy Journal\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":5.2000,\"publicationDate\":\"2023-11-27\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Sustainability Accounting, Management and Policy Journal\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://doi.org/10.1108/sampj-05-2023-0269\",\"RegionNum\":4,\"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":"Sustainability Accounting, Management and Policy Journal","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.1108/sampj-05-2023-0269","RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0
摘要
目的:通过对最近发表在《企业金融杂志》(Gillan et al.， 2021)上的一篇关于金融领域环境、社会和治理(ESG)和企业社会责任(CSR)研究的文献综述进行批判性分析，根据相同或类似研究领域的几篇综述进行研究，本文旨在为那些希望研究CSR/ESG/企业可持续发展及其在金融领域的报告的人提供服务。设计/方法/方法本笔记用于评论Gillan等人的评论。尽管审查的优点，它不应该被新手用来研究企业财务中的企业社会责任，因为它提供了一个非常有偏见的观点。原创性/价值这篇评论的目的是提醒那些有兴趣了解企业社会责任相关的企业财务研究的人，鉴于它提供了一个不完整和有偏见的画面，它所关注的评论只应作为一个切入点。
CSR research in corporate finance: a comment on Gillan et al., “firms and social responsibility: a review of ESG and CSR research in corporate finance”
Purpose
By providing a critical analysis of a recent literature review concerning environmental, social and governance (ESG) and corporate social responsibility (CSR) research in finance which was published in the Journal of Corporate Finance (Gillan et al., 2021), examining it in the light of several reviews on the same or similar lines of research, this paper aims to serve those who wish to do research in the CSR/ESG/corporate sustainability and the reporting thereof areas in finance.
Design/methodology/approach
This note serves to comment on Gillan et al.’s review.
Findings
Irrespective of the merits of the review, it should not be used by newcomers to the research on CSR in corporate finance given that it provides a very biased view of it.
Originality/value
This commentary serves the purpose of cautioning those interested in becoming acquainted with CSR-related research in corporate finance that the review on which it focuses should be used only as an entry point, given that it offers an incomplete and biased picture.
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