%0 Journal Article
%T ESG信息披露对企业创新的影响研究综述<br>Review on the Influence of ESG Information Disclosure on Enterprise Innovation
%A 吴宇姗
%J Frontiers of International Accounting
%P 450-456
%@ 2169-2580
%D 2024
%I Hans Publishing
%R 10.12677/fia.2024.133057
%X ESG作为企业可持续发展和社会责任的重要标准之一，对企业创新具有重大影响。然而，对于ESG信息披露与企业创新关系的研究尚未充分展开。本文采用文献综述法对现有研究进行梳理和分析，以探究企业ESG信息披露对企业创新的影响，并提出未来研究的展望。本文发现，现有对企业创新影响因素的研究多局限于ESG表现与评级，关于ESG信息披露的研究较少；对于企业内部ESG信息披露水平的讨论较为有限，缺乏普适性。未来研究应进一步探讨ESG信息披露对企业创新的影响路径，包括不同产权和行业特征企业的异质性影响。<br />
ESG, as one of the important standards of enterprise sustainable development and social responsibility, has great influence on enterprise innovation. However, the research on the relationship between ESG information disclosure and enterprise innovation has not been fully carried out. This paper uses the method of literature review to sort out and analyze the existing research, in order to explore the influence of ESG information disclosure on enterprise innovation, and put forward the prospect of future research. This paper finds that the existing research on the influencing factors of enterprise innovation is mostly limited to ESG performance and rating, and there is little research on ESG information disclosure; The discussion on the level of ESG information disclosure within enterprises is limited and lacks universality. Future research should further explore the influence path of ESG information disclosure on enterprise innovation, including the heterogeneous influence of enterprises with different property rights and industry characteristics.
%K ESG，信息披露，企业创新，文献综述<br>ESG
%K Information Disclosure
%K Enterprise Innovation
%K Literature Review
%U http://www.hanspub.org/journal/PaperInformation.aspx?PaperID=90266