企业环境、社会和治理绩效的综合理论

IF 3.5 Q1 BUSINESS, FINANCE
D. Huang
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引用次数: 6

摘要

试图解释为什么企业进行环境、社会和治理(ESG)活动的文献是大量和不断增长的,但仍然不发达。本文提供了一个整体的、多学科的理论框架,将ESG活动定位为企业绩效的组成部分。这些理论以企业的既定理论为基础,共同帮助企业识别重要的利益相关者,以及如何将他们的贡献和主张整合到企业活动中。这种方法将ESG考虑因素作为企业活动的一个重要元素,以发展和维护企业的社会许可证,管理风险的方式,以及建立竞争优势。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
An integrated theory of the firm approach to environmental, social and governance performance
The literature seeking to explain why firms conduct environmental, social and governance (ESG) activity is substantial and growing but remains underdeveloped. This paper offers a holistic and multi-disciplinary theoretical framework to situate ESG activity as integral to firm performance. Drawing on established theories of the firm, these theories together assist the firm identify salient stakeholders, and how their contributions and claims may be integrated into firm activity. This approach places ESG considerations as an important element of firm activity in terms of developing and maintaining a firm’s social licence, the way it manages risks, and building competitive advantage.
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来源期刊
自引率
10.30%
发文量
21
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