基于CSR报告的ESG评级影响因素研究
Journal: Economics DOI: 10.12238/ej.v7i3.1404
Abstract
ESG是从环境、社会和治理绩效角度对企业进行评估的体系,与传统的单从企业绩效出发不同。通过对20份来自制药和食品行业的企业社会责任报告进行定性比较分析,本文发现：公司治理驱动和社会治理驱动的组合路径在帮助企业获得更高的ESG评分上具有显著的正向影响,有助于企业获得良好的声誉,树立更负责任的企业形象。
Keywords
ESG评价；CSR报告；fsQCA
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