ESG标准：迫在眉睫的挑战和前进道路

IF 4.2 4区管理学 Q1 ENVIRONMENTAL STUDIES

Organization & Environment Pub Date : 2020-07-28 DOI:10.1177/1086026620945342

T. Cort, D. Esty

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引用次数: 30

摘要

我们很高兴担任本期《组织与环境》杂志ESG（环境、社会和治理）标准状况特刊的客座编辑。随着越来越多的主流投资者寻求在ESG问题上提高公司相对业绩的清晰度和可比性，要求企业可持续性数据标准化的呼声不断高涨。尽管ESG报告标准多年来推动了更大的透明度，但为了更好地理解和制定ESG数据标准，仍有大量工作要做，这些标准将成为未来披露中决策有用信息的基础。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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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.

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来源期刊

Organization & Environment Multiple-

CiteScore

11.20

自引率

5.70%

发文量

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.