摘要：
ESG披露在提升公司可持续发展能力方面具有关键作用。现有研究聚焦于ESG披露的概念、前因和结果，忽视了公司采取ESG披露时的策略差异，缺乏对公司采取不同ESG披露策略的理解。因此，我们在利益相关者背景下提出了公司ESG披露策略选择中的因素和机制。运用新制度理论和资源依赖理论，我们认为目标兼容性和资源依赖性是影响公司ESG披露策略选择的2个关键因素。此外，我们还构建了一个公司ESG披露策略选择的框架。本文加深了对公司ESG披露策略选择的理解，拓展了新制度理论和资源依赖理论，并为推动ESG披露策略的健康发展提供了丰富的实践指导。
Environmental, social, and governance (ESG) disclosure plays a critical role in promoting corporations’ abilities to achieve sustainable development. Previous research has focused on the concept, antecedents, and consequences of ESG disclosure, ignoring that there are significant differences in ESG disclosure strategies of corporations and providing even less understanding of how corporations adopt ESG disclosure strategies. Therefore, we identify the factors and mechanisms of ESG disclosure strategy adoption in context of stakeholders. Using new institutional theory (NIT) and resource dependence theory (RDT), we suggest that goals compatibility and resources dependence are the 2 critical factors that affect a corporation’s ESG disclosure strategy adoption. Accordingly, we construct a framework of corporations’ ESG disclosure strategies adoption. We address the gaps in understanding of ESG disclosure strategies adoption of corporations, expand NIT and RDT, and provide rich practical guidance to promote the healthy development of ESG disclosure strategies.
关键词：
ESG披露，可持续发展目标，制度压力，利益相关者
ESG disclosure, Sustainable development goals, Institutional pressure, Stakeholder
文献来源：
Zhiyang Liu, Ruoyu Zheng, Zhenyu Qiu, Xiaodong Jiang; Stakeholders and ESG disclosure strategies adoption: The role of goals compatibility and resources dependence. Elementa: Science of the Anthropocene 4 January 2022; 10 (1): 00044.
